GST exemption for specified oil seeds and oleaginous fruits permits tax-free supply of seed-quality seeds and kernels. A GST exemption applies to other oil seeds and oleaginous fruits of seed quality (whether or not broken), including palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, melon seeds, poppy seeds, ajams, mango kernel, niger seed and kokam, effective up to 21-09-2025 as a scheduled goods exemption under the GST framework.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption for specified oil seeds and oleaginous fruits permits tax-free supply of seed-quality seeds and kernels.
A GST exemption applies to other oil seeds and oleaginous fruits of seed quality (whether or not broken), including palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, melon seeds, poppy seeds, ajams, mango kernel, niger seed and kokam, effective up to 21-09-2025 as a scheduled goods exemption under the GST framework.
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