Agriculture products

An agriculturist shall not be considered as a taxable person and shall not be liable to take registration. Under GST Act, ‘agriculture’ with every grammatic variations and cognate expressions, includes floriculture, horticulture, sericulture, the raising of crops, grass or garden produce and also grazing. But sectors like dairy farming, poultry farming, stock breeding, gathering of fruits, raising of man-made forests and rearing of seedlings are kept out of the definition of agriculture. Therefore these will be taxable under GST. Basic agricultural goods exempted under VAT Laws will remain exempted under GST also.