Rejected or Damaged Paddy Seed Sales Taxed at 5% GST Under Chapter 100610, Including 2.5% CGST and 2.5% SGST.

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....Rate of GST - sale of rejected paddy seed - “Rejected paddy / Damaged paddy” per se supplied by the applicant, procured by them although merits classification under chapter 100610 subject to adherence of the conditions as stipulated under chapter note and section note discussed supra, would be leviable to tax @2.5% CGST + 2.5% CGGST. - AAR....