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. / - central tax (rate), s.no. , dated thjune , the gst rate on loading, unloading packing, storage or warehousing of agricultural produce is nil. . agricultural produce in the notification has been defined to mean "any produce out of cultivation of plants and rearing of all life forms of animals, except
the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market"...
https://www.eepcindia.org/download/171116133643.pdf