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GST - Highlights / Catch Notes

Home Highlights August 2022 Year 2022 This

Agriculture extension services - Benefit of Exemption from GST - ...

Case Laws     GST

August 24, 2022

Agriculture extension services - Benefit of Exemption from GST - the applicant, through mara mitras, provides education and training to the farmers for cultivation of plants / trees, by applying scientific research and knowledge. All the other activities of the applicant carried out through mara mitras from selection of saplings to assisting in transportation & planting, to monitoring the survival of plants are related to agricultural extension activity. Thus the services of the applicant are covered under agricultural extension services. - AAR

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