Paddy treated as agricultural produce; godown rent for exclusive storage under Entry 54 of Notification 12/2017 attracts nil GST

Paddy treated as agricultural produce; godown rent for exclusive storage under Entry 54 of Notification 12/2017 attracts nil GSTCase-LawsGSTAAR held that paddy qualifies as “agricultural produce” as it is derived from cultivation of plants and undergoes o

Paddy treated as agricultural produce; godown rent for exclusive storage under Entry 54 of Notification 12/2017 attracts nil GST
Case-Laws
GST
AAR held that paddy qualifies as “agricultural produce” as it is derived from cultivation of plants and undergoes only such processing (dehusking) as is normally carried out by a cultivator, without altering its essential characteristics, merely rendering it marketable in the primary market. Consequently, paddy falls within the scope of “agricultural produce” under the relevant GST notification. Therefore, services by way of renting of a godown used exclusively for storage of paddy are covered under Entry 54 of Notification No. 12/2017-Central Tax (Rate), attracting Nil rate of GST, and such rental income is not liable to GST.
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