Is rice agriculture produce?

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Taxable Service - Transportation of Coastal Goods

Transport of Agriculture produce and Food Stuff are exempted.  Whether rice is Agriculture produce or food stuff or neither.

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Rice is agricultural produce

W.e.f 1st July 2012 (under Negative list regime) 

Rice is not a "Agriculture produce". Paddy is the Agriculture produce. The shelling of paddy is not carried out by the farmer. Para 4.4.6 of the "Education Guide" issued by the Ministry of Finance / CBEC. 

 

Rice is not a agriculture produce. It is confirmed. Now the doubt "Is Rice coming under Food stuff"


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