17 August 2019
Not liable for GST. Relevant Entry Entry No. 54 of Notification No. 12/2017-CT(Rate), dated 28.06.2017 exempts Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way ofâ€” (e) loading, unloading, packing, storage or warehousing of agricultural produce; Meaning of Agriculture Produce â€˜Agricultural Produceâ€™ as per the definition given in above the Notifications should necessarily have three essential elements: (a) It must be a produce out of cultivation of plant and rearing of all life forms of animals. (b) On which no further processing is done or such processing is done as usually done by a cultivator or producer which does not alter its essential characteristics i.e. produce must broadly retain its physical and chemical form/constitution. (c) Most importantly the processing done should be such as is usually done by a cultivator or producer which should only help it to attain marketability at primary market i.e. the definition limits the scope of processing and allows only those activities which helps the produces to attain the condition of its first marketability in primary market.