what are agricultural produce? plz describe

Please brief your query.

what items/products to be treated as agriculturel produce as per gst

Agricultural produce has also been defined in section 65B of the Act which means any produce of agriculture on which either no processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market. It also includes specified processes in the definition like tending, pruning, grading, sorting etc. which may be carried out at the farm or elsewhere as long as they do not alter the essential characteristics.

For List of exempted Goods on same refer the Notification 2/2017 CT(r)