https://www.taxtmi.com/caselaws?id=430474 The AAAR Telangana upheld a lower authority's order regarding GST levy on agricultural seed processing services. The appellant, acting as a job worker, received, processed, packed and returned seeds, performing activities including storage, loading, unloading, cleaning, drying, grading and chemical treatment. The appellant claimed exemption arguing seeds retained agricultural produce character until chemical processing. The AAAR rejected this plea, ruling that since chemical processing was involved beyond basic cleaning, drying and grading, the exemption under relevant notifications was not available. The appeal was disposed of with the original order upheld. en-us Wed, 19 Oct 2022 00:00:00 +0530 Fri, 11 Apr 2025 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430474 The AAAR Telangana upheld a lower authority's order regarding GST levy on agricultural seed processing services. The appellant, acting as a job worker, received, processed, packed and returned seeds, performing activities including storage, loading, unloading, cleaning, drying, grading and chemical treatment. The appellant claimed exemption arguing seeds retained agricultural produce character until chemical processing. The AAAR rejected this plea, ruling that since chemical processing was involved beyond basic cleaning, drying and grading, the exemption under relevant notifications was not available. The appeal was disposed of with the original order upheld. Case-Laws GST Wed, 19 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430474