https://www.taxtmi.com/caselaws?id=792863 Psyllium seeds supplied in their natural, raw and unprocessed state, without drying, freezing, crushing or similar processing, were treated as fresh agricultural produce and therefore exempt under Entry 87 of Notification No. 10/2025-Central Tax (Rate). The ruling applied the tariff heading, HSN notes and common parlance to hold that the absence of processing preserved the goods' fresh character. The alternative claim that the same goods were exempt as "goods of seed quality" under Entry 77 was not separately accepted, because the specific fresh-goods exemption under heading 1211 governed the supply. en-us Fri, 29 May 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792863 Psyllium seeds supplied in their natural, raw and unprocessed state, without drying, freezing, crushing or similar processing, were treated as fresh agricultural produce and therefore exempt under Entry 87 of Notification No. 10/2025-Central Tax (Rate). The ruling applied the tariff heading, HSN notes and common parlance to hold that the absence of processing preserved the goods' fresh character. The alternative claim that the same goods were exempt as "goods of seed quality" under Entry 77 was not separately accepted, because the specific fresh-goods exemption under heading 1211 governed the supply. Case-Laws GST Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792863