GST

No change in the GST law and taxation relating to farmers since July 2017

No change in the GST law and taxation relating to farmers since July, 2017; Support Services to agriculture, forestry, fishing or animal husbandry are exempt from GST; Agriculturists are also exempted from taking GST Registration. 
Ministry of Finance
Press Release
28th May, 2018
It has been reported in certain section of the Press that certain changes have been made in GST law relating to farmers, which will come into force with effect from 1st June, 2018 according to which farmers would be required to take registration and pay GST of 18% when they lease out their land.  

This news is factually incorrect and misleading. There has been No Change in the GST law and taxation relating to farmers since July, 2017, when GST was implemented.  Support services to agriculture, forestry, fishing or animal husbandry are exempt from GST.  Such exempted support services include renting or leasing of vacant land with or without a structure incidental to its use. Thus, renting or leasing of land by farmers for agriculture, forestry, fishing or animal husbandry on batai (share cropping) or otherwise is ​also ​ exempt from GST.

Further, agriculturists are also exempted from taking GST registration.  Agriculturist has been defined to mean an individual or an HUF who undertakes cultivation of land-

  • by own labour
  • by the labour of family
  • by servants or wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family.
Share

Recent Posts

  • Income Tax

Only actual days of services to be considered in computing threshold for constitution of PE

Only days on which actual services rendered by company to be considered in computing threshold for constitution of permanent establishment…

10 hours ago
  • Income Tax

Depreciation on goodwill to amalgamated company upheld as AO took a plausible view

Depreciation on goodwill in the hands of amalgamated company upheld as Assessing Officer had taken a plausible view in line…

12 hours ago
  • ICAI

Applicability of the Income-tax Act, 2025 from May 2027 CA Exams Onwards 

The ICAI has announced that provisions of the Income-tax Act, 2025 shall be applicable to CA exams conducted from 1st…

13 hours ago
  • Income Tax

Addition u/s 68 deleted for want of cash trail, fund rotation or incriminating evidences

Addition u/s 68 deleted as there was no cash trail, rotation of funds, or incriminating evidences, no enquiry conducted into…

14 hours ago
  • Income Tax

In re-allotment of flat by builder, stamp duty valuation is of the date of booking original flat

In case of re-allotment of flat by builder, stamp duty valuation would be with reference to date of booking of…

16 hours ago
  • Income Tax

Information in loose papers not corroborated with assessee, can’t be said to belong to assessee

When information contained in loose papers not corroborated with assessee, there is absolutely no room for presumption that it belongs…

2 days ago