Use of Natural Resources by Farmers Exempt from GST, Including CGST, UTGST, SGST, and IGST
Services provided by the Central Government, State Government, Union territory, or local authority that involve assigning the right to use natural resources to an individual farmer for purposes such as cultivating plants and rearing animals, excluding horses, for food, fiber, fuel, raw materials, or similar products are exempt from GST, including CGST, UTGST, SGST, and IGST.