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GST - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Taxability - activities of cleaning of the various Agriculture ...


Mechanized Cleaning of Agricultural Produce Not Considered Cultivation Under GST, Affecting Taxability of Fennel, Coriander, Cumin.

March 18, 2019

Case Laws     GST     AAAR

Taxability - activities of cleaning of the various Agriculture produce like Saunf (Fennel), Dhaniya (Coriander), Jeera (Cumin seeds), etc. or the like goods which are brought to them by the farmers or by the traders - By no stretch of imagination activity of mechanized cleaning falls under intermediate production process as job work in relation to cultivation of plants.

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