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TMI BlogAgricultural produceX X X X Extracts X X X X X X X X Extracts X X X X ..... ervice Tax purposes, which remains highly relevant in the GST era due to the similarity in concept and scope. As per Education guide issued dated 20th June 2012 meaning of 'agriculture' - 4.4.1 What is the meaning of 'agriculture'? 'Agriculture' has been defined in the Act as cultivation of plants and rearing or breeding of animals and other species of life forms for foods, fibre, fuel, raw materials or other similar products but does not include rearing of horses. 4.4.2 Are activities like breeding of fish (pisciculture), rearing of silk worms (sericulture), cultivation of ornamental flowers (floriculture) and horticulture, forestry included in the definition of agriculture? Yes. These activities are included in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rried out at an agricultural farm? The said sub-clause (iii) also includes 'such like operations which do not alter the essential characteristic of agricultural produce'. Therefore, activities like the processes carried out in agricultural farm would also be covered if the same are performed outside the agricultural farm provided such processes do not alter the essential characteristics of agricultural produce but only make it marketable in the primary market. Therefore, cleaning of wheat would be covered in the negative list entry even if the same is done outside the farm. Shelling of paddy would not be covered in the negative list entry relating to agriculture as this process is never done on a farm but in a rice sheller normally ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egative list? Yes. In terms of the specified services relating to agriculture 'leasing' of vacant land with or without structure incidental to its use' is covered in the negative list. Therefore, if vacant land has a structure like storage shed or a green house built on it which is incidental to its use for agriculture then its lease would be covered under the negative list entry. 4.4.10 What is the meaning of agricultural extension services? Agricultural extension services have been defined in section 65B of the Act as application of scientific research and knowledge to agricultural practices through farmer education or training. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Managemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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