GST on sunflower seeds at reduced rate applies to non-seed-quality and broken seeds, affecting supply classification and tax treatment. Supply of sunflower seeds not of seed quality, whether broken or whole, is classified under the goods schedule and attracts a reduced GST @ 5%, with eligibility defined by exclusion of seed-quality lots and by physical condition determining GST liability.
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Provisions expressly mentioned in the judgment/order text.
GST on sunflower seeds at reduced rate applies to non-seed-quality and broken seeds, affecting supply classification and tax treatment.
Supply of sunflower seeds not of seed quality, whether broken or whole, is classified under the goods schedule and attracts a reduced GST @ 5%, with eligibility defined by exclusion of seed-quality lots and by physical condition determining GST liability.
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