Green Agro Services, a registered person provides the following information relating to its activities during the month of February, 2024: Gross…

Computation of value of taxable supplies Particulars Amount (₹) Services relating to rearing of goats [Exempt since services relating to rearing of all life forms of animals, except horses, for food etc. are exempt.] Nil Services by way of artificial insemination of horses [Not exempt since services of artificial insemination are exempt only of livestock other than horses.] 5,00,000 Processing of sugarcane into jaggery [Not exempt, since processes which alter the essential characteristics of agricultural produce are not exempt and processing of sugarcane into jaggery changes the essential characteristics of sugarcane.] 7,00,000 Milling of paddy into rice [Not exempt, since this process, being carried out after cultivation is over, is not an intermediate production process in relation to cultivation of plants and it also changes the essential characteristics of paddy.] 8,00,000 Services by way of warehousing of agricultural produce [Specifically exempt from GST.] Nil Value of taxable supplies 20,00,000