(d)services relating to agriculture or agricultural produce by way of -(i)agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or seed testing;(ii)supply of farm labour;(iii)processes carried out; at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;(iv)renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;(v)loading, unloading, packing, storage or warehousing of agricultural produce;(vi)agricultural extension services;(vii)services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce;
