Support services to agriculture: defined activities exempted from GST while mining and utility support face separate taxable treatment. Support services to agriculture, forestry, fishing and animal husbandry encompass activities related to cultivation and rearing (excluding rearing of horses) including production operations, supply of farm labour, non transformative on farm processes (harvesting, drying, sorting, grading, cooling, bulk packaging), renting/leasing of agro machinery or land, loading/unloading, packing, storage/warehousing, agricultural extension, services by marketing committees/commission agents, fumigation in warehouses, pre conditioning/pre cooling/ripening/retail packing/labeling of fruits and vegetables, and job work; these services are specified as Nil rated under Heading 9986.
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.
Support services to agriculture: defined activities exempted from GST while mining and utility support face separate taxable treatment.
Support services to agriculture, forestry, fishing and animal husbandry encompass activities related to cultivation and rearing (excluding rearing of horses) including production operations, supply of farm labour, non transformative on farm processes (harvesting, drying, sorting, grading, cooling, bulk packaging), renting/leasing of agro machinery or land, loading/unloading, packing, storage/warehousing, agricultural extension, services by marketing committees/commission agents, fumigation in warehouses, pre conditioning/pre cooling/ripening/retail packing/labeling of fruits and vegetables, and job work; these services are specified as Nil rated under Heading 9986.
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