https://www.taxtmi.com/caselaws?id=758421 Rejected paddy seed lacking seed purity, sprouting capacity, and freedom from seed-borne disease was classified as rice in the husk other than seed quality under HSN 10061090, not as seed quality rice under HSN 10061010. The AAAR also held that the exemption in S. No. 70 of Notification No. 02/2017-Central Tax (Rate) was unavailable because the goods were not fit for human consumption and had lost food quality. No ruling was given on taxability based on proposed industrial or feed-based use, as no supporting facts or documents were produced. en-us Fri, 26 Apr 2024 00:00:00 +0530 Sun, 11 May 2025 00:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758421 Rejected paddy seed lacking seed purity, sprouting capacity, and freedom from seed-borne disease was classified as rice in the husk other than seed quality under HSN 10061090, not as seed quality rice under HSN 10061010. The AAAR also held that the exemption in S. No. 70 of Notification No. 02/2017-Central Tax (Rate) was unavailable because the goods were not fit for human consumption and had lost food quality. No ruling was given on taxability based on proposed industrial or feed-based use, as no supporting facts or documents were produced. Case-Laws GST Fri, 26 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758421