ABC Ltd is doing business of supply of Fertilisers and Pesticides. The company is registered under GST. Now the Company also provides consultancy services to farmers related to soil and the crops and charges a certain amount for that. Is that consultancy liable to GST ?? Please give proper reference with SAC.

Reply—Services relating 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 by way of agricultural extension services is exempted under S.No.54 of Noti. No.12/2017-CT (Rate) (S.No.26) Dated: 28.06.2017 SAC 9986.

“agricultural extension” means application of scientific research and knowledge to agricultural practices through farmer education or training.