Is this agriculture income?

This discussion clarifies whether income generated from selling fruits and vegetables grown by a manufacturing company's garden can be considered agriculture income. While it might qualify under certain tax acts, it's important to note that under the CGST Act, 2017, only individuals and HUFs are typically considered agriculturists. However, the supply of fruits and vegetables themselves is often exempt from GST, meaning no tax needs to be collected even if it's not strictly agriculture income.