Electronic certificates of origin enable preferential tariffs under the India-New Zealand FTA when format, verification, and filing requirements are m...
Customs approval for liquid cargo exports extends designated jetty operations while existing boarding station and customs area limits remain unchanged...
Mandatory compliance document verification now conditions out-of-charge clearance for imported cosmetics, drugs, and medical devices through PGA-facil...
Double taxation of turnover requires holistic verification across separately registered units and permits limited rectification of overlapping assessm...
Psyllium seeds fall under tariff sub-heading 1211 90 13 within Heading 1211. GST exemption for fresh or chilled seeds depends on the goods' condition when supplied, not on processes before procurement from farmers. Storage in dry ventilated godowns constitutes drying, and absent evidence that the seeds remained fresh from harvest through onward supply, they cannot be treated as fresh or chilled. The supplies therefore fall under the rate entry for dried goods and are taxable at 5%. Exemption claimed for goods of seed quality is also unavailable on that classification.
Psyllium seeds fall under tariff sub-heading 1211 90 13 within Heading 1211. GST exemption for fresh or chilled seeds depends on the goods' condition when supplied, not on processes before procurement from farmers. Storage in dry ventilated godowns constitutes drying, and absent evidence that the seeds remained fresh from harvest through onward supply, they cannot be treated as fresh or chilled. The supplies therefore fall under the rate entry for dried goods and are taxable at 5%. Exemption claimed for goods of seed quality is also unavailable on that classification.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
