Whether agriculture income received by society running gaushala is taxable under GST.

Reply- If the agricultural produce is exempted as per Notif. No. 2/2017-CT(Rate) dated 28.06.2017 then it will not be taxable under GST.

Agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing is exempt from GST. Refer entry no. 54 of notification no. 12/2017 central tax rate dated 28.06.2017.