https://www.taxtmi.com/caselaws?id=797613 GST exemption for fresh Psyllium (Isabgol) seeds depends on proving that the seeds retain their fresh condition at the time of supply. Seeds stored in dry, ventilated godowns, without evidence of the period from harvest through procurement to supply, are treated as dried rather than fresh; labelling as dried is unnecessary. Such supplies fall under the specific rate entry for dried goods under heading 1211 and attract GST at 5%, rather than the exemption for fresh seeds. The alternative exemption for goods of seed quality is unavailable where the seeds are classified as dried taxable goods. en-us Wed, 29 Jul 2026 00:00:00 +0530 Tue, 25 Aug 2026 08:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797613 GST exemption for fresh Psyllium (Isabgol) seeds depends on proving that the seeds retain their fresh condition at the time of supply. Seeds stored in dry, ventilated godowns, without evidence of the period from harvest through procurement to supply, are treated as dried rather than fresh; labelling as dried is unnecessary. Such supplies fall under the specific rate entry for dried goods under heading 1211 and attract GST at 5%, rather than the exemption for fresh seeds. The alternative exemption for goods of seed quality is unavailable where the seeds are classified as dried taxable goods. Case-Laws GST Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797613