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Cleaning agricultural produce in factory does not qualify as job work on agricultural produce, hence is liable to GST

March 15, 2019[2019] 103 220 (AAAR-RAJASTHAN)

GST : Where agricultural produces like Saunf (Fennel), Dhaniya (Coriander), Jeera (Cumin Seeds), etc. are cleaned by appellant at its cleaning plant, impugned process is not being carried out at an Agricultural Farm and is undertaken at factory level to upgrade marketability of produce to level of secondary market and, thus, activity of mechanized cleaning does not fall under intermediate production process as job work in relation to cultivation of plants and is not exempt from GST as is not covered under Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 and Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017

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