Is rice agriculture produce?

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.

Replies (2)

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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