GST rate change for rape and colza seeds applies under Schedule I, altering tax treatment for these seeds. Imposition of a concessionary goods and services tax on specified oilseeds: rape and colza seeds (whether or not broken and excluding seed-quality seeds) are placed under Schedule I with a reduced GST rate, effective from the implementation date stated in the governing notification.
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Provisions expressly mentioned in the judgment/order text.
GST rate change for rape and colza seeds applies under Schedule I, altering tax treatment for these seeds.
Imposition of a concessionary goods and services tax on specified oilseeds: rape and colza seeds (whether or not broken and excluding seed-quality seeds) are placed under Schedule I with a reduced GST rate, effective from the implementation date stated in the governing notification.
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