https://www.taxtmi.com/caselaws?id=797487 Fresh-seed exemption for psyllium seeds under the Heading 1211 entry depends on the condition of the goods at the supplier's point of supply, not on processing before procurement from farmers. Storage in dry, ventilated godowns imparts a dried character under the clarification on fresh and dried products, so the seeds are not eligible for the exemption applicable to fresh seeds. Psyllium seeds are instead treated as dried goods under Heading 1211 and attract GST at 5%. The alternative exemption for goods of seed quality does not apply where the specific Heading 1211 fresh-goods entry governs the supply. en-us Wed, 29 Jul 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797487 Fresh-seed exemption for psyllium seeds under the Heading 1211 entry depends on the condition of the goods at the supplier's point of supply, not on processing before procurement from farmers. Storage in dry, ventilated godowns imparts a dried character under the clarification on fresh and dried products, so the seeds are not eligible for the exemption applicable to fresh seeds. Psyllium seeds are instead treated as dried goods under Heading 1211 and attract GST at 5%. The alternative exemption for goods of seed quality does not apply where the specific Heading 1211 fresh-goods entry governs the supply. Case-Laws GST Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797487