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GST On Nursery Business

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NINAD TARALEKAR

111 Points Posted on 28 February 2023

Is GST applicale on Nursery Business or Exempt under Chapter - 6?

Replies (2)

Quick Summary

This discussion clarifies the applicability of GST on nursery businesses. While live trees, plants, bulbs, roots, cut flowers, ornamental foliage, fresh fruits, vegetables, unroasted coffee beans, tea leaves, and spices are generally exempt under Chapter 6 of the GST rate schedule, GST will apply to other products or services offered. This includes items like fertilisers, pesticides, or landscaping services, which are subject to their respective GST rates.

Neha

ENTREPRENEUR

300 Points Posted on 01 March 2023

As per Chapter 6 of the GST rate schedule, the following items related to the nursery business are exempted from GST:

Live trees, plants, bulbs, roots, cut flowers, and ornamental foliage
Fresh fruits and vegetables, including potatoes, onions, and garlic
Unroasted coffee beans, tea leaves, and spices

However, if the nursery business is selling other products or services, such as fertilizers, pesticides, or landscaping services, then the GST will be applicable as per the appropriate GST rate schedule.