GST on sale of Agricultural produce

This discussion clarifies the Goods and Services Tax (GST) applicability when selling agricultural produce like rice and wheat to mills. Generally, unbranded rice and wheat are exempt from GST, as per Notification 2/2017. If you are purchasing from farmers and selling to mills, and the produce is not branded, you may be able to file a nil value in the tax column of your CMP08 return. It's advisable to confirm this with other professionals.