Farm to Fruit: Principles & Practices is an interdisciplinary academic book that presents agriculture as a connected system involving production, food science, vegetable science, processing, consumers, markets, finance, taxation, media, financial inclusion, and sustainable development. The book brings together contributions from ten professors belonging to different academic fields, with each chapter examining agriculture through the author’s area of specialization while remaining aligned with the central theme.
The book is edited by Dr. Raghvendra Singh and Dr. Ashish Srivastava, both associated with the Faculty of Agriculture and Allied Industries, Rama University. Their academic leadership provides the book with a strong agricultural foundation while encouraging multidisciplinary discussion and practical relevance.
The chapters explore scientific agricultural practices alongside value-chain development, circular economy, agricultural marketing, rural finance, accounting, taxation, consumer perspectives, and communication. This structure helps readers understand agriculture not only as a production activity but also as an economic, commercial, social, and institutional ecosystem.
Published by Govin Publication, the book is suitable for students, researchers, academicians, agricultural professionals, policymakers, entrepreneurs, and readers from agriculture, management, commerce, finance, food science, and allied disciplines.
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Chapter 7
Prof. Namit Bhatnagar is an academician, researcher, and finance professional serving as an Assistant Professor of Accounts and Finance at DBS Global University, Dehradun, Uttarakhand. A UGC-NET-qualified educator, he is pursuing doctoral research and professional studies in Chartered Accountancy. His academic interests include accounting, corporate finance, financial reporting, investment analysis, portfolio management, taxation, and financial risk management. His prior teaching and consulting experience enables him to connect theoretical concepts with practical financial and regulatory applications.
As the author of Chapter 7, “Reforming Agri-Commerce: The Role of GST,” in Farm to Fruit: Principles & Practices, Prof. Bhatnagar examines the impact of Goods and Services Tax on agricultural trade and agri-business operations. The chapter explains the evolution of indirect taxation in India, the conceptual framework of GST, and its relevance to agricultural enterprises. It further analyses pre-GST tax structures, cascading taxes, supply-chain inefficiencies, fragmented markets, and compliance challenges. The chapter highlights how GST supports tax rationalisation, greater transparency, simplified compliance, smoother interstate trade, and the development of a more integrated and efficient agricultural market.
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