Storage / warehousing of cereals, pulses, fruits and vegetables → Exempt.
## Entry 55 — Job Work in Relation to Cultivation/Rearing
Carrying out an 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, or similar products or agricultural produce → Exempt.
### Custom Milling of Paddy into Rice — NOT Exempt under Entry 55
Performed after cultivation/harvest, usually by rice millers (not cultivators).
It alters the essential characteristics.
Therefore, it is not an intermediate process in cultivation → Taxable.
## Entry 55A — Artificial Insemination
Services by way of artificial insemination of livestock (other than horses) → Exempt.
Worked example
### Example 1
Example: A warehouse stores 1,000 quintals of wheat. → Exempt under Entry 24B.
### Example 2
Example: A cold-storage facility stores apples. → Exempt under Entry 24B (fruits).
### Example 3
Example: A loading contractor loads bags of rice at a milling unit. → Exempt under Entry 24.
### Example 4
Example: A job worker shells and sorts groundnuts at the farm as an intermediate step → Exempt under Entry 55.
### Example 5
Example: Custom milling of paddy into rice by a miller → Taxable — alters essential characteristics; not an intermediate process.
### Example 6
Example: Artificial insemination of cattle → Exempt under Entry 55A. Artificial insemination of horses → Taxable.
⚠️ Common exam mistakes
Treating custom milling of paddy as exempt under Entry 55 — it is not an intermediate process and the activity alters essential characteristics.
Forgetting that rice gets its own specific exemption (Entry 24) even though rice is not agricultural produce.
Including horses within the artificial insemination exemption — Entry 55A specifically excludes horses.
Confusing storage of cereals/pulses/fruits/vegetables (specifically exempt under 24B) with general 'agricultural produce' warehousing (Entry 54(e)).
Bare-Act text Entries 24, 24A, 24B, 55, 55A · Notification No. 12/2017-CT(R) dated 28.06.2017 · click to expand
Entry 24: Services by way of loading, unloading, packing, storage or warehousing of rice.
Entry 24A: Services by way of warehousing of minor forest produce.
Entry 24B: Services by way of storage or warehousing of cereals, pulses, fruits and vegetables.
Entry 55: Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.
Entry 55A: Services by way of artificial insemination of livestock (other than horses).