Impact of GST on Agriculture

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*Impact of GST on Agriculture* is analysed as under :

1) Dairy farming, poultry farming and stock breeding are specifically kept out of the definition of Agriculture given in model GST Law, hence it seems that these will be taxable under GST regime.

2) The mere cutting of wood or grass, gathering of fruit and raising of man-made forest or rearing of seedlings or plants have also been specifically kept out of the definition of Agriculture, hence it seems that these will be taxable under GST regime.

3) Agriculture by cultivating the land on crop share basis is kept out of the definition of “ to cultivate personally” , hence it seems that these will be taxable under GST regime.

4) Agriculture by persons other than Individual and HUF seems also kept out of the definition of “to cultivate personally”, hence it seems that these will be taxable under GST regime.