# Agriculture-Related Services — Entries 24, 24A, 24B, 54, 55, 55A

## Storage / Warehousing entries

Entry	Service exempted
24	Loading, unloading, packing, storage or warehousing of rice
24A	Warehousing of minor forest produce
24B	Storage / warehousing of cereals, pulses, fruits and vegetables

Note: Entry 24 covers a broader bundle for rice (loading/unloading/packing too); Entry 24B is narrower (only storage/warehousing) but covers cereals/pulses/fruits/vegetables.

## Entry 54 — Services relating to cultivation of plants & rearing of animals (except horses)

The activity must be for food, fibre, fuel, raw material or other similar products or agricultural produce, by way of —

(a) Agricultural operations directly related to production — cultivation, harvesting, threshing, plant protection, testing.

(b) Supply of farm labour.

(c) Processes at agricultural farm — tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun-drying, fumigating, curing, sorting, grading, cooling, bulk packaging — that don't alter essential characteristics but make produce marketable for the primary market.

(d) Renting/leasing of agro-machinery OR vacant land with/without a structure incidental to its use.

(e) Loading, unloading, packing, storage, warehousing of agricultural produce.

(f) Agricultural extension services.

(g) Services by any Agricultural Produce Marketing Committee (APMC) or Board OR by a commission agent for sale/purchase of agricultural produce.

## Entry 55 — Intermediate production process as job work

In relation to cultivation of plants and rearing of all life forms of animals (except horses) for food/fibre/fuel/raw material/other similar products or agricultural produce.

## Entry 55A — Artificial insemination of livestock (other than horses).

## Cross-cutting notes

Horse rearing is EXCLUDED throughout (Entries 54, 55, 55A).
'Cultivation/rearing' is interpreted broadly under Entry 54 — includes pisciculture (fish breeding), sericulture (silk worm), floriculture (ornamental flowers), horticulture, forestry.
Storage/warehousing under Entry 54(e) is restricted to 'agricultural produce' — once produce loses essential characteristics due to processing, it's outside this scope.

Worked example

### Example 1

Cold-storage operator stores fresh apples → Exempt (Entry 24B / 54(e)).

### Example 2

APMC charges market fee to farmers for use of mandi facilities → Exempt under Entry 54(g).

### Example 3

Cooperative society provides tractor on rent to farmers → Exempt under Entry 54(d).

### Example 4

Job worker husks paddy into rice for a farmer → Exempt under Entry 55 (intermediate production process; or storage of rice itself is covered by Entry 24).

### Example 5

AI service to dairy cattle by a vet co-op → Exempt under Entry 55A.

### Example 6

Horse stud farm — rearing horses is NOT exempt under Entries 54/55/55A.

⚠️ Common exam mistakes

Assuming all storage/warehousing is exempt — only specific commodities (rice/minor forest produce/cereals/pulses/fruits/vegetables/agricultural produce).
Treating horse-rearing services as exempt — explicitly excluded.
Including processes that ALTER the essential characteristics (milling rice into flour, extracting oil from seeds) under Entry 54(c) — those go beyond 'primary marketable form' and are taxable.
Forgetting that floriculture/pisciculture/sericulture qualifies under Entry 54.
Mixing up Entry 24 (rice — broad bundle) with Entry 24B (only storage/warehousing of cereals/pulses/fruits/vegetables).

Reference: Entries 24, 24A, 24B, 54, 55, 55A, Notification No. 12/2017-Central Tax (Rate) — Notification No. 12/2017-CT(R)

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Agriculture-Related Exemptions [Entries 24, 24A, 24B, 54, 55, 55A]

Worked example

⚠️ Common exam mistakes