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Job work for cleaning of agriculture commodities

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03 July 2012 Dear sirs,
Pls advise me whether service tax is aplicable for cleaning and grading of agriculture commodities.
Regards.
Hemant Patel

03 July 2012 The following processes relating to agriculture is coming under "negative lists".

processes carried out at the agricultural farm including tending, pruning, cutting, harvesting, drying cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter essential characteristics of agricultural produce but makes it only marketable for the primary market;

03 July 2012 Thanks your reply.Pls also advise if the cleaning and grading carried out in factory then should it be charged s.tax?


29 July 2012 If the products cleaned are again agricultural commodities then there is no service tax; otherwise it is taxable



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