B.Com
22 Points
Posted on 31 May 2018
Kindly send me agriculture product list in GST regim.
132 Points
Posted on 01 June 2018
Exemptions related to Agriculture Services
1. Agriculture services which are exempt under GST are as follows –
(a) Cultivation of Plants
(b) Rearing of all life-forms of animals, for food, fibre, fuel, raw material, or other similar products
(c) Except the rearing of horses.
2. Or Agriculture produce by way of –
(a) Agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing.
(b) Supply of farm labour.
(c) Process carried out at an agriculture farm including tending, pruning, cutting, harvesting, drying, cleansing, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter essential characteristics of agricultural produce but make it only marketable for the primary market.
(d) Renting or Leasing of agro machinery or vacant land with or without a structure incidental to its use.
(e) Loading, Unloading, Packing, Storage or Warehousing of agriculture produce.
(f) Agricultural extension services i.e. research services.
(g) Services by any agricultural produce marketing committee or board of services provided by commission agent for sale or purchase of agricultural produce.
3. Services by way of Loading, unloading, packing, storage or warehousing of rice.
4. Services by way of Pre – conditioning, pre – cooling, Ripening, waxing, retail packing, labelling of fruits and vegetableswhich do not change or alter the essential characteristics of the said fruits or vegetables.
5. Carrying out an Intermediate Production process as job work in relation 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 agriculture produce.
24196 Points
Posted on 01 June 2018
Exemptions related to Agriculture Services
1. Agriculture services which are exempt under GST are as follows –
(a) Cultivation of Plants
(b) Rearing of all life-forms of animals, for food, fibre, fuel, raw material, or other similar products
(c) Except the rearing of horses.
2. Or Agriculture produce by way of –
(a) Agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing.
(b) Supply of farm labour.
(c) Process carried out at an agriculture farm including tending, pruning, cutting, harvesting, drying, cleansing, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter essential characteristics of agricultural produce but make it only marketable for the primary market.
(d) Renting or Leasing of agro machinery or vacant land with or without a structure incidental to its use.
(e) Loading, Unloading, Packing, Storage or Warehousing of agriculture produce.
(f) Agricultural extension services i.e. research services.
(g) Services by any agricultural produce marketing committee or board of services provided by commission agent for sale or purchase of agricultural produce.
3. Services by way of Loading, unloading, packing, storage or warehousing of rice.
4. Services by way of Pre – conditioning, pre – cooling, Ripening, waxing, retail packing, labelling of fruits and vegetableswhich do not change or alter the essential characteristics of the said fruits or vegetables.
5. Carrying out an Intermediate Production process as job work in relation 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 agriculture produce.
3 Points
Posted on 17 May 2019
Please confirm the Agriculture services through agent is Gst chargeable or Not..