Agriculturists are exempt from GST registration, as per the GST Act. The term “agriculturist” has a specific understanding. The exemption is only available to individuals who are directly involved in the cultivation of land. The Government of India (GoI) gave GST exemption for farmers to oversee production and boost them by increasing their revenue.
OTHER EXEMPTIONS RELATED TO AGRICULTURE
Seeds are exempt from GST.
Seeds for implantation and growth have to be purchased for farming. Seeds required for growing by farmers in India were classified as NIL under the GST.
