Agricultural Operations can be divided into 2 types of operations
1.Primary Operations
(These are basic operations which are done to start agriiculture like sowing seeds
2 Secondary Operations
These are done later when crop has grown
SUMMARY
Type of Operations |
Normal Agriculture |
Nursery |
Only Primary Operations |
Exempt |
Exempt |
Only Secondary Operations |
Not Exempt |
Exempt |
Both Primary & Secondary Operations |
Exempt |
Exempt |