GST on tamarind seeds for non sowing uses applies at a reduced schedule rate under the amended notification. Supply of tamarind seeds meant for any use other than sowing is placed in Schedule 1 and attracts GST at 5%. The entry was inserted by notification effective 1 October 2021, and a departmental circular provides classification and rate clarification, distinguishing non sowing uses from seeds intended for propagation.
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 on tamarind seeds for non sowing uses applies at a reduced schedule rate under the amended notification.
Supply of tamarind seeds meant for any use other than sowing is placed in Schedule 1 and attracts GST at 5%. The entry was inserted by notification effective 1 October 2021, and a departmental circular provides classification and rate clarification, distinguishing non sowing uses from seeds intended for propagation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.