{"id":74528,"date":"2025-12-05T08:12:38","date_gmt":"2025-12-05T02:42:38","guid":{"rendered":""},"modified":"2025-12-05T08:12:38","modified_gmt":"2025-12-05T02:42:38","slug":"paddy-treated-as-agricultural-produce-godown-rent-for-exclusive-storage-under-entry-54-of-notification-12-2017-attracts-nil-gst","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74528","title":{"rendered":"Paddy treated as agricultural produce; godown rent for exclusive storage under Entry 54 of Notification 12\/2017 attracts nil GST"},"content":{"rendered":"<p>Paddy treated as agricultural produce; godown rent for exclusive storage under Entry 54 of Notification 12\/2017 attracts nil GST<br \/>Case-Laws<br \/>GST<br \/>AAR held that paddy qualifies as &#8220;agricultural produce&#8221; 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 &#8220;agricult<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=94791\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 &#8220;agricultural produce&#8221; as it is derived from cultivation of plants and undergoes o<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74528","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74528","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74528"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74528\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74528"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74528"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74528"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}