{"id":44920,"date":"2023-08-16T10:48:32","date_gmt":"2023-08-16T05:18:32","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=44920"},"modified":"2024-05-30T16:38:12","modified_gmt":"2024-05-30T11:08:12","slug":"gst-exemption-for-agriculture-small-traders","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/","title":{"rendered":"GST exemption: Agriculturist &#038; Small traders"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-44930 size-full\" title=\"GST exemption: Agriculturist &amp; Small traders\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/08\/GST-Composition-Scheme-Features-Eligibility-and-Benefits-14.png\" alt=\"GST exemption: Agriculturist &amp; Small traders\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/08\/GST-Composition-Scheme-Features-Eligibility-and-Benefits-14.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/08\/GST-Composition-Scheme-Features-Eligibility-and-Benefits-14-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/08\/GST-Composition-Scheme-Features-Eligibility-and-Benefits-14-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/08\/GST-Composition-Scheme-Features-Eligibility-and-Benefits-14-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/08\/GST-Composition-Scheme-Features-Eligibility-and-Benefits-14-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/08\/GST-Composition-Scheme-Features-Eligibility-and-Benefits-14-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the realm of taxation, the Goods and Services Tax (GST) has revolutionized the way goods and services are taxed. Designed to create a unified tax structure, <\/span><a href=\"https:\/\/www.cagmc.com\/what-is-the-present-status-of-gst-in-india\/#what\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">GST<\/span><\/a><span style=\"font-weight: 400;\"> has brought about significant changes in various sectors, including small traders and agriculturists. This blog post aims to shed light on the <strong>GST exemption<\/strong><\/span><b>\u00a0for agriculture &amp; small traders<\/b><span style=\"font-weight: 400;\">, acknowledging the unique challenges they face in the GST regime<\/span><b>.<\/b><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #000000;\">\n<p style=\"text-align: justify;\"><b>Table of Content<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#meaning\"><span style=\"font-weight: 400;\">Meaning of GST exemption<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#who\"><span style=\"font-weight: 400;\">Who are small traders?<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#persons\"><span style=\"font-weight: 400;\">Persons for whom GST registration is compulsory under section 24<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#exemptions\"><span style=\"font-weight: 400;\">Exemptions for small trader under GST<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#define\"><span style=\"font-weight: 400;\">Define Agriculturist as per GST regime<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#is\"><span style=\"font-weight: 400;\">Is GST Applicable for Agriculture?<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#will\"><span style=\"font-weight: 400;\">Will Agriculturist Pay GST?<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#agriculture\"><span style=\"font-weight: 400;\">Agriculture produce goods &amp; services exempted from GST<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#takeaway\"><span style=\"font-weight: 400;\">Takeaway<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"meaning\" style=\"text-align: justify;\"><b>Meaning of GST exemption<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">GST exemption describes specific products, services, or taxpayer groups that are excluded from India&#8217;s Goods and Services Tax (GST). It denotes the absence of any GST assessments or collections on those taxpayers, services, or items. Several situations may qualify for GST exemption, including:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Products Exempt from GST<\/b><span style=\"font-weight: 400;\">: Products that are exempt from GST are those for which no GST tax is due. Examples include basics like unprocessed cereals, fresh fruits and vegetables, milk, and basic medical supplies.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Services exempt from GST:<\/b><span style=\"font-weight: 400;\"> Services that are exempt from GST taxation are those that are not subject to GST taxation. Examples include government services, healthcare services, and educational services offered by educational institutions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Threshold Exemption<\/b><span style=\"font-weight: 400;\">: Small companies or individuals are excluded from <\/span><a href=\"https:\/\/www.cagmc.com\/gst-registration\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">GST registration<\/span><\/a><span style=\"font-weight: 400;\"> and the requirement to collect GST if their annual turnover\u00a0is below a certain threshold. This exemption is dependent on turnover caps, such as the present threshold for normal category firms of Rs. 40 lakhs (Rs. 20 lakhs for special category states).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Composition scheme<\/b><span style=\"font-weight: 400;\">: small businesses with a turnover below a certain threshold can opt for the <\/span><a href=\"https:\/\/www.cagmc.com\/the-composition-scheme-under-gst\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Composition Scheme<\/span><\/a><span style=\"font-weight: 400;\">, under which they pay a predetermined percentage of that revenue in taxes. This plan lessens the tax burden on qualifying firms and simplifies compliance procedures.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It&#8217;s vital to remember that the GST laws and regulations only apply the exemption to specified types of products, services, or taxpayers. It&#8217;s critical to comprehend the precise requirements and criteria established by the government because not all items, services, or taxpayers are free from GST. In this blog we will have a detailed review about <strong>GST exemption<\/strong><b>\u00a0for agriculture &amp; small traders<\/b><\/span><b>.<\/b><\/p>\n<h2 id=\"who\" style=\"text-align: justify;\"><b>Who are small traders?|<\/b><b>GST exemption<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Small traders are typically referred to as &#8220;Small Businesses&#8221; or &#8220;Micro, Small, and Medium Enterprises&#8221; (MSMEs) under the Goods and Services Tax (GST) system in India. Small business classification under GST is mostly based on annual turnover. The following are the turnover thresholds for small traders:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Regular Category<\/b><span style=\"font-weight: 400;\">: Small traders are defined as companies having a yearly turnover of up to Rs. 40 lakhs (Rs. 20 lakhs for states with special categories). Both products and services are covered under this exemption.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Composition Scheme<\/b><span style=\"font-weight: 400;\">: Small business owners may choose this option if their annual turnover is total up to 1.5 crore rupees (or 75 lakh rupees in states that fall under a particular category). This plan lessens the cost of compliance by allowing them to pay a fixed proportion of their turnover as tax.<\/span><\/li>\n<\/ul>\n<h2 id=\"persons\" style=\"text-align: justify;\"><b>Persons for whom GST registration is compulsory under section 24<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Regardless of the frequency or annual turnover, the following individuals must take\u00a0a mandatory GST registration:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inter-state supplier<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxpayer under <\/span><a href=\"https:\/\/www.cagmc.com\/reverse-charge-mechanism-under-gst\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">reverse charge mechanism<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Casual taxable person<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0<\/span><a href=\"https:\/\/www.cagmc.com\/all-you-need-to-know-about-taxation-of-non-resident-indians-nris-in-india\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Non-resident taxable person<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/www.cagmc.com\/analysis-of-e-commerce-operators-in-gst\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">E-commerce operator<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Person who requires to deduct tax under section 51 of the <\/span><a href=\"https:\/\/cbic-gst.gov.in\/pdf\/CGST-Act-Updated-30092020.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">CGST Act, 2017<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Input service distributor<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any person who is engaged in supplies on behalf of another taxable person whether as an agent or otherwise.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Every person supplying online information and database access or retrieval services (OIDAR services) from a place outside India to an unregistered person in India.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other persons may be notified by the government.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">There are also some exceptions to the mandatory registration rules, which means that the people listed above are not always needed to enrol\u00a0up under section 24 of the GST Act.<\/span><\/p>\n<h2 id=\"exemptions\" style=\"text-align: justify;\"><b>GST Exemption for small trader &#8211;<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Small traders in India can get GST exemptions and concessions to reduce compliance costs. Key GST exemptions for small traders:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Composition scheme<\/b><span style=\"font-weight: 400;\">: The GST Composition Scheme is available to small traders with a turnover below a certain threshold. This system reduces paperwork and allows qualifying enterprises to pay a predetermined percentage of turnover as tax. This scheme is available to firms with a revenue of up to Rs. 1.5 crore (Rs. 75 lakhs for special category states).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Threshold Exemption<\/b><span style=\"font-weight: 400;\">: Small traders under a specific turnover are excluded from GST registration. Businesses with an annual revenue of Rs. 40 lakhs (Rs. 20 lakhs for special category states) are exempt from GST registration. Traders can claim input tax credit and receive benefits if they register willingly.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quarterly Return<\/b><span style=\"font-weight: 400;\">: Small traders in the Composition Scheme can file quarterly GST returns instead of monthly ones. Compliance and administrative burden decrease.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Simplified tax invoice<\/b><span style=\"font-weight: 400;\">: small traders with a turnover below a certain threshold can submit a simplified tax invoice. This streamlined invoice simplifies compliance for small traders by reducing documentation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-Way Bill Exemption<\/b><span style=\"font-weight: 400;\">: Small traders shipping goods within a set distance are free from generating e-way bills, which are necessary for goods beyond certain criteria. This exemption simplifies compliance for local or intra-state traders.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Define Agriculturist as per GST regime |<\/b><b>GST exemption<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Section 2(7) of the CGST Act 2017, an &#8220;agriculturist&#8221; is a person or a Hindu Undivided Family who engages in land cultivation: &#8211;<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">By own labour, or<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">By the labour of family, or<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">By servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Is GST Applicable for Agriculture? |<\/b><b>GST exemption<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Only an agriculturist, to the extent of supply of produce out of cultivation of land is exempt from GST registration requirement.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Only small Agriculturist\u00a0would therefore be excluded from GST compliance. Anyone who operates A company or LLP, or Any other type of entity will not be exempted from GST registration and from paying <\/span><b>GST on the agriculture produce<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Will Agriculturist Pay GST?|<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The Act exempts only agriculturists from GST, therefore many in formal agriculture or agricultural company must register, collect, and comply with GST and pay <\/span><b>GST on agriculture products<\/b><span style=\"font-weight: 400;\">. GST-registered agricultural firms can take input tax credit on GST paid and pass on the final GST payment to the customer.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">An agriculturist without GST registration is exempt from GST requirements. However, an agriculturist would still have to pay GST on purchases which attract GST. Water pumps, milking machines, and self-unloading trailers are subject to GST but <\/span><b>purchases from farmer under GST law<\/b><span style=\"font-weight: 400;\"> of raw vegetables will not attract GST. <\/span><b>GST on agriculture products<\/b><span style=\"font-weight: 400;\"> vary. Harvesting and threshing machinery attract a GST rate of 5%, while agricultural implements manually operated or animal driven, have a GST rate of 5%. Dairy machinery &amp; Milking machines also have a GST rate of 12%. Hence, an agriculturist would be making GST payment while purchasing such goods or services which attract GST. Any individual who supplies goods, services, or both that are tax-free, and GST-exempt does not need GST registration.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Agriculture produces goods &amp; services Exempted from GST |<\/b><b>GST exemption<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>Exempted agriculture services under GST <\/b><span style=\"font-weight: 400;\">are<\/span><b>:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fresh, unprocessed vegetables and agricultural products, including dairy products, are exempt from GST.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GST is not applied to fertilizers and seeds. As a result, farmers would not be required to pay GST tax on their major\u00a0input.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cultivation, supplying farm labour, harvesting, warehouse related activities, renting or leading agricultural machinery, services provided by a commission agent or the Agricultural Produce Marketing Committee or Board for buying or selling agriculture produce, etc. are exempt from GST, so generally there is no <\/span><b>GST on agriculture produce<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h2 id=\"takeaway\" style=\"text-align: justify;\"><b>Takeaway<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In conclusion, the <strong>GST exemption<\/strong><b>\u00a0for agriculture &amp; small traders<\/b><\/span><span style=\"font-weight: 400;\">\u00a0and play a crucial role in easing their tax burdens and promoting the growth of these sectors. By recognizing the unique challenges faced by small traders and agriculturists, GST offers tailored exemptions and concessions that enable them to focus on their business operations and contribute to the economy. For small traders, these exemptions provide relief from complex compliance procedures and help in maintaining cost-effectiveness. Agriculturists benefit from <a href=\"https:\/\/www.gst.gov.in\/\" target=\"_blank\" rel=\"noopener\">GST<\/a> exemptions and concessions that support the agricultural sector&#8217;s growth.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In the realm of taxation, the Goods and Services Tax (GST) has revolutionized the way goods and services are taxed. [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":44930,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[71],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST exemption\u00a0for agriculture &amp; small traders - CAGMC<\/title>\n<meta name=\"description\" content=\"GST exemption\u00a0for agriculture &amp; small traders- Small traders, Exemptions, Agriculturist, Is GST Applicable for Agriculture\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST exemption: Agriculturist &amp; Small traders\" \/>\n<meta property=\"og:description\" content=\"GST exemption\u00a0for agriculture &amp; small traders- Small traders, Exemptions, Agriculturist, Is GST Applicable for Agriculture\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/\" \/>\n<meta property=\"og:site_name\" content=\"Goyal Mangal &amp; Company\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/goyalmangal\" \/>\n<meta property=\"article:published_time\" content=\"2023-08-16T05:18:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-30T11:08:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/08\/GST-Composition-Scheme-Features-Eligibility-and-Benefits-14.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"CA Vimal Kumar Sharma\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"CA Vimal Kumar Sharma\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/\"},\"author\":{\"name\":\"CA Vimal Kumar Sharma\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/1d6e4e2d6f85c186f643e8088c28a7a6\"},\"headline\":\"GST exemption: Agriculturist &#038; Small traders\",\"datePublished\":\"2023-08-16T05:18:32+00:00\",\"dateModified\":\"2024-05-30T11:08:12+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/\"},\"wordCount\":1374,\"publisher\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/08\/GST-Composition-Scheme-Features-Eligibility-and-Benefits-14.png\",\"articleSection\":[\"GST\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/\",\"url\":\"https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/\",\"name\":\"GST exemption\u00a0for agriculture & small traders - CAGMC\",\"isPartOf\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/08\/GST-Composition-Scheme-Features-Eligibility-and-Benefits-14.png\",\"datePublished\":\"2023-08-16T05:18:32+00:00\",\"dateModified\":\"2024-05-30T11:08:12+00:00\",\"description\":\"GST exemption\u00a0for agriculture & small traders- Small traders, Exemptions, Agriculturist, Is GST Applicable for Agriculture\",\"breadcrumb\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/#primaryimage\",\"url\":\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/08\/GST-Composition-Scheme-Features-Eligibility-and-Benefits-14.png\",\"contentUrl\":\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/08\/GST-Composition-Scheme-Features-Eligibility-and-Benefits-14.png\",\"width\":1200,\"height\":630,\"caption\":\"GST exemption: Agriculturist & Small traders\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.cagmc.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"GST exemption: Agriculturist &#038; Small traders\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#website\",\"url\":\"https:\/\/www.cagmc.com\/blog\/\",\"name\":\"Goyal Mangal &amp; Company\",\"description\":\"Best CA Firm in Jaipur\",\"publisher\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cagmc.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#organization\",\"name\":\"Goyal Mangal & Company\",\"url\":\"https:\/\/www.cagmc.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.cagmc.com\/wp-content\/uploads\/2020\/01\/logo4.png\",\"contentUrl\":\"https:\/\/www.cagmc.com\/wp-content\/uploads\/2020\/01\/logo4.png\",\"width\":673,\"height\":145,\"caption\":\"Goyal Mangal & Company\"},\"image\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/goyalmangal\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/1d6e4e2d6f85c186f643e8088c28a7a6\",\"name\":\"CA Vimal Kumar Sharma\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/83874a84043933ead2ba326161859a4a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/83874a84043933ead2ba326161859a4a?s=96&d=mm&r=g\",\"caption\":\"CA Vimal Kumar Sharma\"},\"description\":\"CA Vimal Kumar Sharma has expertise is in the field of Accounting, Budgeting, Management Reporting, Statutory Reporting, Regulatory Compliance, Working Capital Management, Taxation, Statutory and Tax Audit and posses experience of almost 5 years.\",\"url\":\"https:\/\/www.cagmc.com\/blog\/author\/vimalkumar\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"GST exemption\u00a0for agriculture & small traders - CAGMC","description":"GST exemption\u00a0for agriculture & small traders- Small traders, Exemptions, Agriculturist, Is GST Applicable for Agriculture","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/","og_locale":"en_US","og_type":"article","og_title":"GST exemption: Agriculturist & Small traders","og_description":"GST exemption\u00a0for agriculture & small traders- Small traders, Exemptions, Agriculturist, Is GST Applicable for Agriculture","og_url":"https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/","og_site_name":"Goyal Mangal &amp; Company","article_publisher":"https:\/\/www.facebook.com\/goyalmangal","article_published_time":"2023-08-16T05:18:32+00:00","article_modified_time":"2024-05-30T11:08:12+00:00","og_image":[{"width":1200,"height":630,"url":"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/08\/GST-Composition-Scheme-Features-Eligibility-and-Benefits-14.png","type":"image\/png"}],"author":"CA Vimal Kumar Sharma","twitter_card":"summary_large_image","twitter_misc":{"Written by":"CA Vimal Kumar Sharma","Est. reading time":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/#article","isPartOf":{"@id":"https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/"},"author":{"name":"CA Vimal Kumar Sharma","@id":"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/1d6e4e2d6f85c186f643e8088c28a7a6"},"headline":"GST exemption: Agriculturist &#038; Small traders","datePublished":"2023-08-16T05:18:32+00:00","dateModified":"2024-05-30T11:08:12+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/"},"wordCount":1374,"publisher":{"@id":"https:\/\/www.cagmc.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/08\/GST-Composition-Scheme-Features-Eligibility-and-Benefits-14.png","articleSection":["GST"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/","url":"https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/","name":"GST exemption\u00a0for agriculture & small traders - CAGMC","isPartOf":{"@id":"https:\/\/www.cagmc.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/#primaryimage"},"image":{"@id":"https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/08\/GST-Composition-Scheme-Features-Eligibility-and-Benefits-14.png","datePublished":"2023-08-16T05:18:32+00:00","dateModified":"2024-05-30T11:08:12+00:00","description":"GST exemption\u00a0for agriculture & small traders- Small traders, Exemptions, Agriculturist, Is GST Applicable for Agriculture","breadcrumb":{"@id":"https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/#primaryimage","url":"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/08\/GST-Composition-Scheme-Features-Eligibility-and-Benefits-14.png","contentUrl":"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/08\/GST-Composition-Scheme-Features-Eligibility-and-Benefits-14.png","width":1200,"height":630,"caption":"GST exemption: Agriculturist & Small traders"},{"@type":"BreadcrumbList","@id":"https:\/\/www.cagmc.com\/blog\/gst-exemption-for-agriculture-small-traders\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.cagmc.com\/blog\/"},{"@type":"ListItem","position":2,"name":"GST exemption: Agriculturist &#038; Small traders"}]},{"@type":"WebSite","@id":"https:\/\/www.cagmc.com\/blog\/#website","url":"https:\/\/www.cagmc.com\/blog\/","name":"Goyal Mangal &amp; Company","description":"Best CA Firm in Jaipur","publisher":{"@id":"https:\/\/www.cagmc.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cagmc.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.cagmc.com\/blog\/#organization","name":"Goyal Mangal & Company","url":"https:\/\/www.cagmc.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.cagmc.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.cagmc.com\/wp-content\/uploads\/2020\/01\/logo4.png","contentUrl":"https:\/\/www.cagmc.com\/wp-content\/uploads\/2020\/01\/logo4.png","width":673,"height":145,"caption":"Goyal Mangal & Company"},"image":{"@id":"https:\/\/www.cagmc.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/goyalmangal"]},{"@type":"Person","@id":"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/1d6e4e2d6f85c186f643e8088c28a7a6","name":"CA Vimal Kumar Sharma","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/83874a84043933ead2ba326161859a4a?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/83874a84043933ead2ba326161859a4a?s=96&d=mm&r=g","caption":"CA Vimal Kumar Sharma"},"description":"CA Vimal Kumar Sharma has expertise is in the field of Accounting, Budgeting, Management Reporting, Statutory Reporting, Regulatory Compliance, Working Capital Management, Taxation, Statutory and Tax Audit and posses experience of almost 5 years.","url":"https:\/\/www.cagmc.com\/blog\/author\/vimalkumar\/"}]}},"_links":{"self":[{"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/posts\/44920"}],"collection":[{"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/comments?post=44920"}],"version-history":[{"count":10,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/posts\/44920\/revisions"}],"predecessor-version":[{"id":50877,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/posts\/44920\/revisions\/50877"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/media\/44930"}],"wp:attachment":[{"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/media?parent=44920"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/categories?post=44920"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/tags?post=44920"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}