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        GST exemption for government assignment of natural resource use to individual farmers for cultivation and rearing activities. Services by a government authority consisting of the assignment of the right to use natural resources to an individual farmer for cultivation of plants and rearing of animals are exempt from GST when such activities produce food, fibre, fuel, raw material or similar products; the exemption excludes the rearing of horses.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST exemption for government assignment of natural resource use to individual farmers for cultivation and rearing activities.

                                Services by a government authority consisting of the assignment of the right to use natural resources to an individual farmer for cultivation of plants and rearing of animals are exempt from GST when such activities produce food, fibre, fuel, raw material or similar products; the exemption excludes the rearing of horses.


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