GST Registration in Agriculture: When Section 23 Saves You - Taxscan

The goods and services tax ( GST ) has transformed India's indirect tax regime since its introduction in 2017. For most businesses, registration under GST is mandatory once the turnover crosses the prescribed thresholds. But agriculture, given its socio-economic importance, has always received special treatment under India’s tax laws. Section 23 of the Central Goods and Services Tax Act, 2017 (CGS…