SUB GST p3.5

Exemption on Agriculture Service under GST

21 May 2020ted services

Type of services

The following services are exempted from GST.

• Services by way of: –

  1. loading, unloading, packing, storage or warehousing of rice, etc.

  2. warehousing of minor forest produce.

  3. purify in a warehouse of agricultural produce.

• to the cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fiber, fuel, raw material or other similar products or agricultural produce by way of

  1. agricultural process directly related to the production of various agricultural produce including cultivation, harvesting, threshing, plant protection or testing;

  2. supply of farm labor;

  3. Various processes sent out at an agricultural farm including nursing, pruning, cutting, harvesting, draining, cleaning, trimming, sun drying, disinfecting, curing, sorting, grading, cooling or bulk packaging, etc and such like other operations which do not modify the essential characteristics of agricultural produce but make it only marketable for the primary market;

  4. lending or leasing of machinery or idle land with or without a structure incidental to its use;

  5. the loading, unloading, packing, storage or warehousing of the agricultural product, etc;

  6. agricultural expansion services 4

  7. Sending out an average production process as job work about the cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fiber, fuel, raw material, etc or other similar products or agricultural produce.

  8. Services by way of artificial insemination of livestock.