In gta there is written
That if we transport any agriculture produce its so there will be no gst on freight
So I wanted to ask what things comes under agriculture produce
“agricultural produce means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further 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.”
[Definition 2(d) as given in N.N. 12/2017- Central Tax (Rate), dt. 28.06.2017.]
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