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 “agricult

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