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    <title>GST on paddy seeds</title>
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    <description>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.</description>
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      <description>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.</description>
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      <law>GST</law>
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