https://www.taxtmi.com/forum/issue?id=120980 Dry red chilli procured from farmers and supplied to wholesalers is discussed with reference to GST classification, the agricultural produce exemption, and the 5% rate applicable to dried chillies under the GST rate schedule. Dried chillies are treated as agricultural produce where drying only makes the crop marketable without altering its essential character, while processed, powdered, branded, or pre-packaged and labelled supplies are treated differently. Selling in gunny bags alone does not determine taxability; the relevant test is whether the goods are pre-packaged and labelled under the legal metrology framework. en-us Sun, 28 Jun 2026 16:09:28 +0530 Tue, 30 Jun 2026 10:38:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120980 Dry red chilli procured from farmers and supplied to wholesalers is discussed with reference to GST classification, the agricultural produce exemption, and the 5% rate applicable to dried chillies under the GST rate schedule. Dried chillies are treated as agricultural produce where drying only makes the crop marketable without altering its essential character, while processed, powdered, branded, or pre-packaged and labelled supplies are treated differently. Selling in gunny bags alone does not determine taxability; the relevant test is whether the goods are pre-packaged and labelled under the legal metrology framework. Discussion-Forum GST Sun, 28 Jun 2026 16:09:28 +0530 https://www.taxtmi.com/forum/issue?id=120980