{"id":272713,"date":"2022-08-31T18:00:41","date_gmt":"2022-08-31T12:30:41","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=272713"},"modified":"2022-08-31T18:00:41","modified_gmt":"2022-08-31T12:30:41","slug":"authority-for-advance-ruling-scientific-research-agricultural-extension-services-tax-exemption-mara-mitras-farmers-legal-research-legal-news","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/31\/authority-for-advance-ruling-scientific-research-agricultural-extension-services-tax-exemption-mara-mitras-farmers-legal-research-legal-news\/","title":{"rendered":"Which services are covered under &#8216;Agricultural Extension Services&#8217;? Karnataka Authority for Advance Ruling explains"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Authority for Advance Ruling (Karnataka)<\/span>: In a case relating to whether the services, including education and training to farmers with regard to agro forestry through scientific research and knowledge are covered under \u2018Agricultural extension Services&#8217;, and whether the applicant can avail tax exemption on such services, the two-member bench of M.P Ravi Prasad (State) and T. Kiran Reddy (Central) observed that the services being provided by the applicant are covered under \u2018agricultural extension services&#8217;, thus, exempted from tax.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The Authority noted that the applicant provides services by appointing Mara Mitras- the Agriculture Extension Workers (AEW), to educate and train farmers regarding agro forestry by applying scientific research and knowledge. Further, the applicant&#8217;s activity includes promotion of tree-based agriculture, farmer enrolment, conducting proof of plant surveys and survival surveys, and inventory tracking at nurseries etc. Moreover, the applicant allocates the Mara Mitras to the talukas or gram panchayat, where they visit the farmers to enroll them in agroforestry schemes, register demand for saplings and document the data etc.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The Authority observed that, from the scope of work it is seen that the applicant through their Mara Mitras not only educate and train farmers regarding agro forestry through scientific research and knowledge but are also involved in hand holding the farmers from recording demand for saplings, picking up the saplings from the nurseries to their plantation, and also, monitor post plantation survival.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The Authority further noted that the term \u2018agricultural extension&#8217; is defined as \u201c<span style=\"font-weight: bold;\">application of scientific research and knowledge to agricultural practices through farmer education or training<\/span>\u201d, and observed that the applicant through Mara Mitras also provides services such as selection of saplings, assistance in transportation, monitoring the survival of plants etc that are related to agricultural extension activity, hence, it ruled that the services being provided by the applicant are covered under agricultural extension services, thus, exempted from tax as per Entry No.57 of Notification No. 9\/2017 of the Integrated Tax Rate.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3;\">[<span style=\"font-weight: bold; color: #632423;\">Avani Infosft Private Ltd., In Re, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/9fnoxkrs\">2022 SCC OnLine Kar AAR-GST 13<\/a>, decided on 12-08-2022<\/span>]<\/p>\n<hr \/>\n<p>Advocates who appeared in this case :<\/p>\n<p style=\"text-indent: 18pt;\">Mallikarjun Patil, Advocate, Present for the applicant.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Authority for Advance Ruling (Karnataka): In a case relating to whether the services, including education and training to farmers with regard to <\/p>\n","protected":false},"author":67011,"featured_media":236120,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[31468,3],"tags":[51357,51306,30824,51358,51359,31241],"class_list":["post-272713","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aar","category-casebriefs","tag-agricultural-extension-services","tag-authority-for-advance-ruling","tag-farmers","tag-mara-mitras","tag-scientific-research","tag-tax-exemption"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Which services are covered under &#039;Agricultural Extension Services&#039;? 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nor an &#8220;Educational Institution&#8221;","author":"Editor","date":"August 29, 2022","format":false,"excerpt":"Authority for Advance Ruling (Karnataka): In a case relating to whether Karnataka Textbook Society(\u2018KTBS') can be classified as an \u201ceducational institution\u201d or \u201cState Government\u201d for the purpose of applicability of Goods and Services Tax (GST) on printing services provided to it by the Applicant, and whether the 12 percent tax\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":280899,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/03\/kaar-reverse-charge-mechanism-is-not-applicable-on-reimbursement-of-expenses-on-actuals-to-a-whole-time-director-of-the-company-legal-research-legal-news-updates\/","url_meta":{"origin":272713,"position":2},"title":"KAAR | Reverse Charge Mechanism not applicable on reimbursement of expenses on actuals to a whole-time director of the company","author":"Editor","date":"January 3, 2023","format":false,"excerpt":"KAAR ruled that reimbursement of expenses at actual cost which are incurred by the employee on behalf of the company is not liable to tax and reverse charge mechanism is not applicable on reimbursement of expenses on actuals to a whole-time director of the company who is also an employee\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"Authority for Advance Ruling (Karnataka)","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/01\/MicrosoftTeams-image-79.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":283248,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/02\/06\/kaar-input-tax-credit-can-be-claimed-on-trade-of-fresh-and-semi-processed-meat-products-and-packed-cold-cuts-spices-and-masala-powder-legal-research-legal-news-updates\/","url_meta":{"origin":272713,"position":3},"title":"KAAR| Input Tax Credit can be claimed on trade of fresh and semi processed meat products and packed cold cuts spices and masala powder","author":"Editor","date":"February 6, 2023","format":false,"excerpt":"KAAR ruled that input tax credit must be availed in terms of Section 16, 17 of Central Goods and Services Tax Act, 2017 read with Rule 42 of CGST Rules, 2017.","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"Authority for Advance Ruling\u00a0","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-291.png?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":266470,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/06\/applicability-of-gst-on-service-of-naturopathy-provided-with-accommodation-service\/","url_meta":{"origin":272713,"position":4},"title":"Is there an exemption of GST on service of Naturopathy provided with accommodation service? AAAR Uttarakhand answers","author":"Bhumika Indulia","date":"May 6, 2022","format":false,"excerpt":"Appellate Authority for Advance Rulings, State of Uttarakhand GST: The Coram of P.K. Goel (CGST Member) and Dr Ahmed Iqbal (SGST Member) stated that a resort running the service of Naturopathy as an additional service would not be exempted from GST. An appeal was filed under Section 100 of the\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":288644,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/06\/sale-of-independent-running-business-division-attracts-18-gst-karnataka-aar-legal-research-legal-news-updates\/","url_meta":{"origin":272713,"position":5},"title":"18 percent GST rate applicable on sale of independent running business divisions: Karnataka AAR","author":"Editor","date":"April 6, 2023","format":false,"excerpt":"Karnataka AAR said that transfer of \u2018staffing business\u2019, in sale of independent running business division, amounts to \u201csupply of services\u201d and not \u201csupply of goods\u201d under Sections 2(52) and 2(102) of CGST Act.","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"Karnataka Authority for Advance Rulings","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1023.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1023.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1023.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1023.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/272713","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=272713"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/272713\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/236120"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=272713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=272713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=272713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}