TaxTMI 
TaxTMI 
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.
GST on paddy seeds
09 Aug 2020 
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GST exemption on seeds: paddy and rice seeds used for sowing are nil rated subject to packaging and branding conditions.
GST exemption applies to seeds used for sowing, including rice/paddy seeds, which are nil rated under the notification provided the Annexure I conditions are met; notably the product must not be put up in a unit container and must not bear a registered brand name, and sub headings of the rice tariff heading (HSN) are read as part of the main heading for classification. (AI Summary)
GST exemption applies to seeds used for sowing, including rice/paddy seeds, which are nil rated under the notification provided the Annexure I conditions are met; notably the product must not be put up in a unit container and must not bear a registered brand name, and sub headings of the rice tariff heading (HSN) are read as part of the main heading for classification. (AI Summary)