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    <title>GST on Seeds</title>
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    <description>Cereals sold as seeds are classifiable under Chapter 10 whether branded or unbranded. Leguminous crops are treated as pulses and are classifiable under the pulses chapter and pulse tariff headings; branded pulses are specifically assignable to the pulses tariff heading. An exemption entry in the tax notification framework (notification sl. no. 42) is indicated as relevant to pulses.</description>
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