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GST - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Exemption from GST - Services related to agricultural produce - ...

Case Laws     GST

December 16, 2023

Exemption from GST - Services related to agricultural produce - Merely by blending i.e. mixing or combining different teas and/or packing, such processes would not change the basic character of tea as an ‘agricultural produce’. Again by undertaking packing, it cannot be countenanced that the essential characteristic of tea to be an agricultural produce would undergo any change. It is ill-conceivable that the packs of tea cannot be sold in marketable lots, acceptable packages for its marketing. - HC

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