GST on Seeds

[Siddharaj Deora]

Are seeds (of Cereals, Pulses, Oil Seeds) sold to farmers for sowing by the STATE SEEDS CORPORATION under their registered brand name liable for GST? Which HSN codes will be applicable? Do they fall under Chapter 10 or 12?

Also Chapter 10 is for Cereals - both branded and unbranded. Than what about Pulses? Which Chapter does it fall? There is no mention about pulses in the Tax Rates and HSN Codes.

Thanks.....

[Himansu Sekhar]

Leguminous crops are puleses. Please see Chapter 7. Exemption- notf. sl.no. 42

Branded pulses please see 0713

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Himanshu

[Himansu Sekhar]

Thank you sir

AI Summary

GST classification of seeds: pulses are leguminous crops under Chapter seven; branded pulses fall under pulse tariff codes. Cereals sold as seeds are classifiable under Chapter 10 whether branded or unbranded. Leguminous crops are treated as pulses and are classifiable under the pulses chapter and pulse tariff headings; branded pulses are specifically assignable to the pulses tariff heading. An exemption entry in the tax notification framework (notification sl. no. 42) is indicated as relevant to pulses.