Exemption from GST for sunflower seeds of seed quality takes effect under notification; supply classification clarified. Exemption from GST applies to sunflower seeds, whether or not broken, when of seed quality, as effected by Notification No. 10/2025 Integrated Tax (Rate) dated 17 09 2025, effective from 22 09 2025, thereby removing such seed quality sunflower seeds from GST liability under the integrated tax rate schedule.