Chartered Accountant
1693 Points
Joined April 2014
Hello,
Poultry farming is not an agriculture activity. Service tax is applicable.
For agricultue income Land cultivation is must:- Some measure of cultivation is necessary for land to have been used for agricultural purposes. The ambit of agriculture covers all land produce like grain, fruits, tea, coffee, spices, commercial crops, plantations, groves, and grasslands. However, the breeding of livestock, aqua culture, dairy farming, and poultry farming on agricultural land cannot be construed as agricultural operations.
Poultry farming, Dairy farming & Bee keeping are business income not agriculture income.