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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 taxmann.com 220 (AAAR-RAJASTHAN)
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GST: Where agricultural produce like Saunf (Fennel), Dhaniya (Coriander), Jeera (Cumin Seeds) etc., are cleaned by appellant at its cleaning plant, impugned process is not carried out at an Agricultural Farm and does not fall under intermediate process as job work in relation to cultivation of plants and, therefore, is not exempt from GST and is not covered under Notification No. 11/2017 dated 28-6-2017 & Notification No. 12/2017- Central Tax (Rate), dated 28-6-2017

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