https://www.taxtmi.com/caselaws?id=797914 GST exemption for psyllium seeds as fresh or chilled goods depends on their condition at the time of supply. Raw psyllium seeds classified under Heading 1211, when stored in dry and ventilated godowns and supplied without evidence preserving their fresh condition, are treated as dried rather than fresh. Consequently, they cannot claim the fresh-seeds exemption or the exemption for goods of seed quality. Dried psyllium seeds under Heading 1211 fall under the applicable rate entry and attract GST at 5%. The decisive principle is that a conditional fresh-goods exemption is tested at supply, not by the goods' condition when procured from farmers. en-us Wed, 29 Jul 2026 00:00:00 +0530 Sat, 29 Aug 2026 14:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797914 GST exemption for psyllium seeds as fresh or chilled goods depends on their condition at the time of supply. Raw psyllium seeds classified under Heading 1211, when stored in dry and ventilated godowns and supplied without evidence preserving their fresh condition, are treated as dried rather than fresh. Consequently, they cannot claim the fresh-seeds exemption or the exemption for goods of seed quality. Dried psyllium seeds under Heading 1211 fall under the applicable rate entry and attract GST at 5%. The decisive principle is that a conditional fresh-goods exemption is tested at supply, not by the goods' condition when procured from farmers. Case-Laws GST Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797914