GST exemption for seed-quality goods preserves tax-free status under scheduled provisions until the announced time-bound expiry. A time limited exemption from GST applies to all goods meeting seed quality standards as listed in the schedules, effective only until the instrument's specified expiry, after which ordinary GST liability applies unless the schedule or time limit is amended.
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 exemption for seed-quality goods preserves tax-free status under scheduled provisions until the announced time-bound expiry.
A time limited exemption from GST applies to all goods meeting seed quality standards as listed in the schedules, effective only until the instrument's specified expiry, after which ordinary GST liability applies unless the schedule or time limit is amended.
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