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1. Classification of goods - Exemption from GST / IGST - agricultural implement or not - tree pruners - The Authority for Advance Rulings (AAR), Karnataka, determined that...

2. Classification of goods - rate of tax - agricultural implements namely latex collection cup, made of plastic, used exclusively for collection of rubber latex, an...

3. Exemption u/s 10(1) - agricultural income - proof of agricultural operations - business of plant floriculture / tissue culture - exemption allowed.

4. Exemption from Service tax - Weather Based Crop Insurance Scheme or the Modified national Agricultural Insurance Scheme

5. Exemption from GST - Seeds - seeds received, processed, packed and returned by the Applicant, as job worker, as seeds for sowing are 'agricultural produce' - - Supply of...

6. Exemption on agricultural income - firm is not the owner of such agricultural land but the partners - assessee firm though not being the owner of the agricultural land...

7. Disallowance of for tax exempted sales of agricultural implements - Tractor trailers were ultimately intended to be used for agricultural purpose. It was immaterial...

8. Classification of goods - KVAT - Whether the Tribunal is right in law in holding that the Arecanut peeling/de- husking machine is classifiable under Agricultural...

9. Amendment in Sixth Schedule -- Regarding grant facilities for exemption/refund of VAT - Notification

10. Amendment in Sixth Schedule - Regarding grant facilities for exemption/refund of VAT - Notification

11. Exemption u/s 54B - LTCG was invested in the purchase of another agricultural land in the name of his wife - The term “assessee” is qualified by the expression...

12. Exemption from GST - Cotton Seeds “Banaula” - agricultural produce - cotton seed emerging from the intermediate process do not fall in the definition of 'agricultural...

13. Exemption u/s 10(26AAB) - to Agricultural Produce Marketing Committee (APMC) or Board constituted under the law - assessee appointed u/s 35 of the DAPM Act for marketing...

14. Exemption u/s 54B - agriculture land or not - land was just adjacent to the sea - To carry agricultural operation water is very much required and sea water is not useful...

15. Agricultural income - exemption u/s 10(1) - Merely because instead of horizontal use on soil, vertical space is used, does the growth of mushrooms stand apart from...