No change in GST law for farmers; Support services to agriculture & registration exempt

Ministry of Finance issues clarification to allay the apprehension of changes in GST law relating to farmers w.e.f. June 2018 according to which, they would be required to take registration and pay GST of 18% on leasing of their land; Ministry states that such news is “factually incorrect and misleading”; There is no change in GST law and taxation relating to farmers since the implementation of GST w.e.f July 2017; Clarifies that support services to agriculture, forestry, fishing or animal husbandry are exempt and thus, renting or leasing of land with or without structure incidental to its use by farmers for agriculture, forestry etc. is exempt from GST; Reiterates that agriculturists (i.e. individual or an HUF who undertakes cultivation of land by own labour or of family or by servants or hired labour under personal supervision) are exempt from taking registration under GST : Ministry of Finance Press Release