GST on botanical inputs: reduced rate applies to specified plant materials used in perfumery, pharmacy and pesticidal applications. A GST rate of five percent applies from 22-09-2025 to plants and parts of plants (including seeds and fruits) used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes, supplied frozen or dried, whether or not cut, crushed or powdered; the classification is listed in Schedule I and effected by Notification No. 9/2025-Integrated Tax (Rate).
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 botanical inputs: reduced rate applies to specified plant materials used in perfumery, pharmacy and pesticidal applications.
A GST rate of five percent applies from 22-09-2025 to plants and parts of plants (including seeds and fruits) used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes, supplied frozen or dried, whether or not cut, crushed or powdered; the classification is listed in Schedule I and effected by Notification No. 9/2025-Integrated Tax (Rate).
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