GST on paddy seeds

[Kavali Ramanjeneyulu]

One dealer is trading in purchase and sale of Paddy seeds. He is claiming exemption under Notification no. 2/2017-CT dt 28.06.2017 vide s. 70 ( HSN 1006- Rice). But in this entry, Paddy seeds is not mentioned . He is claiming that it covers HSN 1006 10 10 - of seed quality. I request to provide clarification i.e Whether Paddy seeds are exempted or not ? If exempted , what is the HSN No.

AI Summary

Paddy Seeds Exempt from GST Under Notification No. 2/2017-CT if Used for Sowing and Meet Specific Conditions A dealer trading in paddy seeds sought clarification on whether these seeds are exempt from GST under Notification No. 2/2017-CT dated 28.06.2017, as they are not explicitly mentioned. Several respondents confirmed that seeds, including paddy seeds, are exempt from GST if used for sowing, aligning with HSN 1006 10 10. However, exemption is subject to conditions such as not being packaged in unit containers or bearing a registered brand name, as outlined in the notification. The consensus was that both rice and paddy seeds are exempt under the specified GST provisions.