Farming income is tax-exempt, but processing, packing, trading and exporting produce bring food-safety, GST and export registrations.
What each registration is, who issues it and when it applies to an agri business. Rules vary by state and by size — treat this as the map, and ask us about your exact case.
If you process or pack food · FSSAI
Every food business that makes, stores, sells or serves food needs a basic registration, a state licence or a central licence. Which one depends on turnover and activity; from 1 April 2026 the slabs are ₹1.5 crore (basic) and ₹50 crore (state).
For processed or branded produce · CBIC
Required once aggregate turnover crosses the threshold — ₹40 lakh for goods and ₹20 lakh for services in most states — and in some cases from the first sale, such as most inter-state supplies of goods.
To export agri products · APEDA
Registration with the Agricultural and Processed Food Products Export Development Authority, required to export the scheduled agri and processed-food products.
For export or import · DGFT
The Importer-Exporter Code — needed to clear exports and imports through customs and to receive foreign payments against exports of goods.
Recommended · for FPOs and agritech
A company owned by farmers or other primary producers (10 or more individuals, or 2 or more producer institutions) — the usual legal form for an FPO.
Recommended · subsidies & credit
A free, Aadhaar-based registration that classifies you as a micro, small or medium enterprise — used for priority-sector credit, protection against delayed payments and preferences in government tenders.
For graded produce · DMI
AGMARK is the government grading mark for agricultural produce — spices, pulses, ghee, honey, vegetable oils and more — certifying quality against grade standards. It is compulsory for a few products and a quality signal for the rest.
Some registrations need another one first — this is the sequence that avoids rework.
After the registrations come the returns and filings that keep you compliant.
GST returns, bookkeeping, TDS and annual filings — everything a business like yours has to keep doing, in one place.
See the compliance pack →What people starting an agri business ask us most.
Agricultural income is exempt from income tax, though it is added for working out the rate on your other income. Processing and trading income is taxable.
A company owned by 10 or more farmers or other primary producers (or 2 or more producer institutions) — the usual legal form for a farmer producer organisation.
Not for selling your own raw produce. Processing, packing, storing or trading food for sale needs an FSSAI registration or licence.
Every sector, with its own checklist.
A CA or CS confirms which of these apply to you, in your state, and handles the ones we cover.