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.....

AI Summary

Clarification Sought on GST Applicability for Seeds: Branded Cereals, Pulses, and Oil Seeds Tax Categorization Discussed A query was raised about the applicability of GST on seeds, specifically cereals, pulses, and oil seeds sold by the State Seeds Corporation under a registered brand name. The discussion sought clarity on applicable HSN codes and whether these seeds fall under Chapter 10 or 12 of the tax code. A respondent clarified that leguminous crops, such as pulses, fall under Chapter 7 and referenced an exemption notification. Another participant endorsed this clarification. The discussion highlighted the need for clear tax categorization of branded and unbranded seeds.