https://www.taxtmi.com/caselaws?id=797867 Fresh Isabgol seed exemption depends on the condition of psyllium seeds when supplied. Psyllium seeds classified under tariff item 1211 90 13 qualify for the heading 1211 exemption only if fresh or chilled; intentionally dried goods attract 5% GST. Procurement through APMC auctions and storage in dry, ventilated godowns were treated as drying, while no evidence established that the seeds remained fresh between harvest and onward supply. Consequently, the supplies do not qualify for the exemption for fresh Isabgol seeds and are taxable at 5%. en-us Wed, 29 Jul 2026 00:00:00 +0530 Fri, 28 Aug 2026 20:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797867 Fresh Isabgol seed exemption depends on the condition of psyllium seeds when supplied. Psyllium seeds classified under tariff item 1211 90 13 qualify for the heading 1211 exemption only if fresh or chilled; intentionally dried goods attract 5% GST. Procurement through APMC auctions and storage in dry, ventilated godowns were treated as drying, while no evidence established that the seeds remained fresh between harvest and onward supply. Consequently, the supplies do not qualify for the exemption for fresh Isabgol seeds and are taxable at 5%. Case-Laws GST Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797867