GST exemption for unpackaged coarse cereals removes tax on buckwheat, millet, canary seed and certain millets not pre-packaged. Exemption from GST applies to specified coarse cereals and seeds-buckwheat, millet, canary seed and other cereals such as jowar, bajra and ragi-when supplied other than pre-packaged and labelled, implemented by Notification No. 10/2025 Integrated Tax (Rate).
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Provisions expressly mentioned in the judgment/order text.
GST exemption for unpackaged coarse cereals removes tax on buckwheat, millet, canary seed and certain millets not pre-packaged.
Exemption from GST applies to specified coarse cereals and seeds-buckwheat, millet, canary seed and other cereals such as jowar, bajra and ragi-when supplied other than pre-packaged and labelled, implemented by Notification No. 10/2025 Integrated Tax (Rate).
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