Reduced GST rate for specified seeds and spice products continues under a scheduled concessional tariff entry. A concessional tax entry in Schedule 1 applies a GST @ 5% rate to seeds of anise, badian, fennel, coriander, cumin or caraway and to juniper berries not of seed quality, operating as a tariff classification and rate concession for those described goods until the schedule's specified expiry.
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Provisions expressly mentioned in the judgment/order text.
Reduced GST rate for specified seeds and spice products continues under a scheduled concessional tariff entry.
A concessional tax entry in Schedule 1 applies a GST @ 5% rate to seeds of anise, badian, fennel, coriander, cumin or caraway and to juniper berries not of seed quality, operating as a tariff classification and rate concession for those described goods until the schedule's specified expiry.
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