Agriculture Definition Under Gst

Agriculture under gst registration requirement gst rates india is a nation of farmers with the agriculture sector contributing a large chunk of the economy.

Department of agriculture delaware. Hence it seems that these will be taxable under gst regime. The exclusive definition of agriculture brings into tax ambit the activities of dairy farming poultry farming and stock breeding into gst net. Similarly for claiming exemption from agriculture activity the agriculturist is required to cultivate land peronsnally.

The agriculture is out of scope of gst and agriculturist is not a taxable person. The revised model gst law on gst version ii defines agriculture and agriculturist. Definition of agriculture under gst by ca pradeep jain january 16 2017 1 comment as the gst law has been revised it is pertinent to note down what all issues still remain un tackled or untouched.

The ministry of finance exempted gst for small scale agriculture and for most of the basic produce sold in fresh form do not attract any gst. Meaning of agriculture produce under gst aaar rajasthan 1. Similarly for claiming exemption from agriculture activity the agriculturist is required to cultivate land peronsnally.

Gst impact on agriculture. Agriculture section 27as per section 27 of the revised model gst law agriculture means all its grammatical variations and cognate expressions includes floriculture horticulture the raising of crops grass or garden. A dairy farming poultry farming and stockbreeding are specifically kept out of the definition of agriculture.

Similarly for claiming exemption from agriculture activity the agriculturist is required to cultivate land personally. The exclusive definition of agriculture brings into tax ambit the activities of dairy farming poultry farming and stock breeding into gst net. Until the definition of agricultural produce falling under gst law itself is questioned it cannot be contended that the agricultural produce has to be interpreted as given under the agricultural produce market act therefore taxpayers have to understand the difference between both the definitions before treating inward freight.