Processed Seeds for Sowing Not Exempt from GST, Do Not Qualify as 'Agricultural Produce' Under GST Definitions.

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....Exemption from GST - Seeds - seeds received, processed, packed and returned by the Applicant, as job worker, as seeds for sowing are 'agricultural produce' - - Supply of seed does not fall under the definition of agricultural produce as the seed does not fulfill the utilities prescribed therein - Similarly the said definition restricts the ‘agricultural produce’ to unprocessed goods. Further even if ‘processing’ is done it should be ‘such processing’ as done by a ‘cultivator’ for ‘primary market’. Essentially processed agricultural products do not fall under this definition. - No Exemption from GST - AAR....