GST exemption for agricultural job work: intermediate production processes and animal rearing (excluding horses) exempt; paddy milling queried. Services carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals (except rearing of horses) for food, fibre, fuel, raw material or other agricultural produce are exempt from GST; clarification is sought on whether custom paddy milling by rice millers for a civil supplies entity is taxable or exempt.