The Andhra Pradesh Authority for Advance Rulings (AAR) has determined that processed pulses obtained after dehusking and splitting, along with brokerage services for agricultural produce transactions, are liable for a Goods and Services Tax (GST) rate of 18 percent. The ruling, prompted by a case involving Gayatri Enterprises, clarifies that dehusked or split pulses do not qualify as agricultural produce under GST regulations. Despite resistance from parties nationwide, the AAR affirmed that GST applies to brokerage services provided by the company, categorizing them as commission agent activities. Therefore, Gayatri Enterprises must levy 18 percent GST on its services, irrespective of the GST status of the goods involved.