GST On Nursery Business

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.