Service tax query

Services relating to agriculture

The services relating to agriculture that are specified in the negative list are as below:

a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or seed testing;

b) supply of farm labour;

c) processes carried out at the agricultural farm including tending, pruning, cutting, harvesting, drying cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter essential characteristics of agricultural produce but makes it only marketable for the primary market;

d) renting of agro machinery or vacant land with or without a structure incidental to its use;

e) loading, unloading, packing, storage and warehousing of agricultural produce;

f) agricultural extension services;

g) services provided by any Agricultural Produce Marketing Committee or Board or services provided by commission agent for sale or purchase of agricultural produce;

h) Testing activities in relation to agriculture and agricultural produce Further the activities like breeding of fish (pisciculture), rearing of silk worms (sericulture), cultivation of ornamental flowers (floriculture) and horticulture, forestry is also included in the definition of agriculture. The plantation crops like coffee, tea are also covered in agricultural produce.