This document provides an overview of the impact of the Goods and Services Tax (GST) on agriculture in India. It discusses that under GST, agriculture will continue to be exempted from taxes to the extent that supplies are produced from cultivated land. Some agricultural goods will see minor tax increases while others will remain at 0% tax. Overall, GST implementation will benefit farmers by creating a unified national market allowing them to sell produce anywhere in India for optimal prices. However, some cost increases are possible in the short-term until market stabilization.