Mechanized cleaning of Agriculture produce at installed plant not attract NIL rate of GST

In re Rara Udhyog (GST AAR Rajasthan) As per Entry no. 24(i)(iii) of the Notification No. 11/2017 Central tax (Rate) dated 28/06/2017 and the Entry No. 55 of the Notification No. 12/2017 Central tax (Rate) dated 28/06/2017 Nil Rate of GST is provided on “Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. “ The activity of mechanized cleaning of the various Agriculture produce like...