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        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.

        <h1>GST on sunflower seeds at reduced rate applies to non-seed-quality and broken seeds, affecting supply classification and tax treatment.</h1> Supply of sunflower seeds not of seed quality, whether broken or whole, is classified under the goods schedule and attracts a reduced GST @ 5%, with eligibility defined by exclusion of seed-quality lots and by physical condition determining GST liability.

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