https://www.taxtmi.com/article/detailed?id=12923 Rejected or damaged paddy that lacks seed quality characteristics (seed purity, sprouting capacity, freedom from seed borne disease) is not food quality rice and does not qualify for the rice exemption. Where such paddy is directed to industrial uses or animal feed, it falls outside the exemption notification and must be classified under the appropriate HSN heading for paddy/rice in the husk; applicability of concessional rates depends on factual proof of quality and end use. en-us Fri, 13 Sep 2024 10:20:29 +0530 Fri, 13 Sep 2024 10:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12923 Rejected or damaged paddy that lacks seed quality characteristics (seed purity, sprouting capacity, freedom from seed borne disease) is not food quality rice and does not qualify for the rice exemption. Where such paddy is directed to industrial uses or animal feed, it falls outside the exemption notification and must be classified under the appropriate HSN heading for paddy/rice in the husk; applicability of concessional rates depends on factual proof of quality and end use. Articles Goods and Services Tax - GST Fri, 13 Sep 2024 10:20:29 +0530 https://www.taxtmi.com/article/detailed?id=12923