Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Psyllium seeds supplied in raw form fall under sub-heading 1211 9013, as the tariff description and HSN Notes specifically cover Psyllium seed. GST exemption as fresh or chilled goods depends on the condition at supply. Seeds stored in dry, ventilated godowns, without evidence of storage duration supporting their fresh character, acquire the character of dried seeds and cannot qualify as fresh or chilled. The exemption for goods of seed quality is likewise unavailable where the supplies are treated as dried Psyllium seeds. Such supplies are taxable as dried seeds at the applicable concessional rate.
Psyllium seeds supplied in raw form fall under sub-heading 1211 9013, as the tariff description and HSN Notes specifically cover Psyllium seed. GST exemption as fresh or chilled goods depends on the condition at supply. Seeds stored in dry, ventilated godowns, without evidence of storage duration supporting their fresh character, acquire the character of dried seeds and cannot qualify as fresh or chilled. The exemption for goods of seed quality is likewise unavailable where the supplies are treated as dried Psyllium seeds. Such supplies are taxable as dried seeds at the applicable concessional rate.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
