https://www.taxtmi.com/caselaws?id=799787 Psyllium seeds supplied after storage in dry, ventilated conditions are treated as dried goods rather than fresh or chilled goods, because their condition at the time of supply governs GST treatment. They therefore do not qualify for the exemption applicable to fresh or chilled Psyllium seeds, or for the alternative exemption for goods of seed quality. The seeds are classified under tariff item 1211 90 13 as dried plants and parts of plants used in pharmacy and attract GST at 5%. The fresh-or-chilled versus dried distinction determines exemption eligibility. en-us Tue, 25 Aug 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799787 Psyllium seeds supplied after storage in dry, ventilated conditions are treated as dried goods rather than fresh or chilled goods, because their condition at the time of supply governs GST treatment. They therefore do not qualify for the exemption applicable to fresh or chilled Psyllium seeds, or for the alternative exemption for goods of seed quality. The seeds are classified under tariff item 1211 90 13 as dried plants and parts of plants used in pharmacy and attract GST at 5%. The fresh-or-chilled versus dried distinction determines exemption eligibility. Case-Laws GST Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799787