TaxTMI 
TaxTMI 
2026 (8) TMI 1199
X X X X Extracts X X X X
X X X X Extracts X X X X
....t, 2017, this Advance Ruling pronounced under Chapter XVII of the Acts shall be binding only: (a) on the applicant who had sought it in respect of any matter referred to in Section 97(2) of the Acts; and (b) on the concerned officer or the jurisdictional officer in respect of the applicant. 3. In terms of Section 103(2) of the CGST Act, 2017 and the RGST Act, 2017, this Advance Ruling shall be binding unless the law, facts or circumstances supporting the original ruling have changed. 4. Under Section 104(1) of the CGST Act, 2017 and the RGST Act, 2017, where the Authority finds that the Advance Ruling has been obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab initio and thereupon all the provisions of the Acts or the Rules made thereunder shall apply to the applicant as if such Advance Ruling had never been made. 5. Any appeal against this Advance Ruling shall lie before the Appellate Authority for Advance Ruling, Rajasthan, in terms of Section 100 of the CGST Act, 2017 and the RGST Act, 2017. Such appeal shall be filed within thirty days from the date on ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rchase from farmers or prior to subsequent sale, do the Psyllium seeds (Isabgol) undergo any processing or treatment. There is no other industrial activity which alters the form, character, or essential nature of the seeds. The seeds remain in the exact same condition from the point of harvest to the purchase by the trader from farmers, and up to the final point of supply to the processing units. There is no intervention or value addition after harvesting. • In established trade and agricultural practice, Psyllium seeds (Isabgol) are simply known as "Isabgol seeds" and there is no such recognized commercial or agricultural distinction between fresh, dried, or frozen Psyllium seeds; the terms "fresh", "dried", or "frozen" for Psyllium seeds arise only from GST circulars and FAQs and not from actual agricultural or market practice. Hence, the distinction between "Fresh or Chilled" and "Dried or Frozen" might be required for other such agricultural seeds, but in the case of Psyllium seeds, they are always "fresh" and are never traded in a "Dried or Frozen" condition. B. INTERPRETATION AND UNDERSTANDING OF APPLICANT ON QUESTION RAISED (IN BRIEF) (i) Psyllium seeds (I....
X X X X Extracts X X X X
X X X X Extracts X X X X
....x leviable thereon under section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017). S.No. Chapter/Heading Sub-heading / Tariff item Description of goods (1) (2) (3) 77. 12 All goods of seed quality 87. 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled (iv) As per Notification No. 10/2025-Central Tax (Rate) dated 17.09.2025, Entry No. 77 (covering HSN 12) which reads as 'All goods of seed quality', exempts the product from the levy of Goods and Services Tax. (v) As per Notification No. 09/2025-Central Tax (Rate) dated 17.09.2025, Entry No. 71 (covering HSN 1211) which reads as 'Plants and parts of plants (Including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered', prescribes a GST rate of 5%. (vi) The aforementioned Notification covers a comprehensive list of products/items which are exempt from GST. Wherein two entries i.e. Entry No. 77 which reads as "All goods of s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng maturity. (xii) The applicant proposes to purchase such Psyllium seeds (Isabgol) directly from farmers through APMC auctions without any processing, and further such seeds will be supplied directly to the processing units; the applicant will be engaged in mere trading activity and will not undertake any activity that alters the form, character, composition, or essential nature of the Psyllium seeds (Isabgol) at any stage. (xiii) Psyllium (Plantago ovata) is cultivated by farmers following standard agricultural procedures, and after the crop matures, farmers remove the whole plant from the field and the harvested plants are subjected to threshing, at agr ctual farm itself whereby seeds are separated from the spikes, straw, and dust; threshing is an Integral and unavoidable agricultural activity carried out to separate the seeds from the plant and does not amount to processing or manufacture as it is a natural part of the harvesting process; the output at this stage is raw Psyllium seeds (Isabgol), fully retaining their original botanical and physical characteristics. (xiv) After threshing, the psyllium seeds (Isabgol) are packed in gunny bags in the same condition as har....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ocessed product; the husk is a processed product, whereas the seeds remain agricultural raw material; psyllium seeds (Isabgol) shall be traded exclusively as agricultural produce and shall be supplied only as raw material to processing units for further processing, namely Psyllium (Isabgol) husk; the seeds in the form proposed to be supplied by the applicant, shall have no direct consumable or therapeutic use and shall be marketed or sold as a raw material. (xvii) Further the Agricultural Produce Market Committee Secretary (APMC) under Office of Krishi Upaj Mandi Samiti, Nokha Bikaner Road, Nokha (Bikaner), Rajasthan Telephone: Office - 01531-220034 Email: [email protected] Attached as Annexture-1 Clarification regarding GST applicability on Isabgol and whether it falls under the category of Fresh Isabgol. 1. Clarification With reference to the above subject, it is clarified that Isabgol (Psyllium Husk) is an agricultural produce and its cultivation and marketing process is purely agricultural in nature. The details are as follows: 2. Agricultural Production Isabgol is an agricultural crop cultivated by farmers in their fields using traditio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sted plants are fed into a thresher machine at the agricultural farm itself where seeds are separated from spikes, straw, and dust. Loose straw, chaff, and visible dust are separated during threshing and no grading, polishing, or chemical treatment is done through any machinery, and seeds are successfully obtained. Thereafter, the seeds obtained from the threshing process are collected and packed in ordinary gunny bags. No chemical treatment, artif cial preservation, dehydration, freezing, roasting, polishing, crushing, grading any machinery, or any other industrial process is carried out by the farmers. The seeds remain in their original agricultural condition exactly as they emerge from the harvesting and threshing process. D. Packing by farmers: Seeds obtained after threshing are directly collected and packed in jute bags or PP bags without any chemical or thermal treatment. As mentioned in above phots E. Transportation to mandi by farmers: Packed bags are transported by tractors, carts, or trucks to the nearest APMC mandi for sale. F. Primary sale to APMC: Psyllium seeds (Isabgol) are sold through auction in APMC mandis, and the mandi only facilitates....
X X X X Extracts X X X X
X X X X Extracts X X X X
....commodity is bought, sold, stored, and traded in the same natural form in which it is harvested from the fields. (xxii) It is a settled principle of classification that where a term is not specifically defined under the statute, its meaning must be understood in accordance with common trade parlance and commercial understanding. In ordinary commercial language, fresh agricultural produce refers to goods that continue to remain in the same condition as harvested and have not been subjected to any intentional drying, freezing, preservation, or processing activity. (xxiii) In the present case, the Applicant neither undertakes any artificial drying process nor carries out any activity intended to remove the natural moisture content of the seeds. Any natural reduction of moisture that may occur due to passage of time or ordinary storage conditions is an inherent characteristic of agricultural produce and cannot convert fresh agricultural goods into dried goods. (xxiv) The Customs Tariff specifically recognizes Psyllium Seeds under Tariff Item 1211 90 13. The tariff itself acknowledges that Psyllium Seeds are plants or parts of plants used primarily for pharmaceutical purposes. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....es are undertaken as are ordinarily carried out by the cultivator to make it marketable. The said ruling, though not binding, has significant persuasive value and supports the contention of the Noticee. The relevant portion of the ruling is as under - Hold that Question 1: Whether Psyllium Seeds (Isabgol) supplied in their natural, raw and unprocessed form as procured through Agricultural Produce Market Committee (APMC) auctions directly from farmers, without undergoing any drying, freezing, crushing or other processing qualifies as "fresh" Isabgol seeds and are exempted under Entry 87 (HSN 1211) of Notification No. 10/2025-Central Tax (Rate) dated 17.09.2025 as "Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or "chilled"? Answer 1: Yes. Psyllium Seeds (Isabgol) supplied in their natural, raw and unprocessed form as procured through Agricultural Produce Market Committee (APMC) auctions directly from farmers, without undergoing any drying, freezing, crushing or other processing qualifies legally as "fresh" Isabgol seeds and are fully exempted from G....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tion, to Isabgol processing units and the said activities are proposed to be carried out in the ordinary course of business. The applicant is duly registered under the Goods and Services Tax Law bearing GSTIN 08AJSPB1941L1ZY with effect from 01.07.2017. • Psyllium seeds (Isabgol) are classifiable under Chapter 12 of the Customs Tariff, which covers oil seeds, miscellaneous grains, seeds and fruits; industrial or medicinal plants. Specifically, Psyllium seeds (Isabgol) are covered under tariff item 12119013. • Chapter 12 expressly covers seeds and other agricultural produce and Psyllium seeds being seeds obtained directly from cultivation and supplied without processing, squarely fall under this Chapter. • The following entries are relevant for the present application. 1. As per Notification No. 10/2025-Central Tax (Rate) dated 17.09.2025, Entry No. 87 (covering HSN 1211) which reads as 'Plants and parts of plants (Including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled, exempts the product from GST. 2. As per Notification No. 10/2025-....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rs to APMC mandis for sale through auction; that at the time of sale in APMC mandi, the psyllium seeds remain whole and intact, retain natural moisture content and are not subjected to drying, freezing, grading, roasting, polishing, crushing, or any chemical or mechanical treatment. Thus at the primary sale stage, the Psyllium seeds (isabgol) are unprocessed agricultural produce. • The whole process flow of trade of psyllium seeds (isabgol) in brief, is as under: 1. Cultivation by farmers: Psyllium is cultivated as a seasonal agricultural crop using standard farming practices i.e. seeds are sown, irrigated and grown naturally in open fields, crops mature in the field, generally during the months of March -April depending on climactic conditions. 2. Harvesting by farmers: After maturity, the entire plant is cut close to the ground using sickles or similar manual tools. 3. Threshing by farmers: Harvested plants are fed into a thresher machine where seeds are separated from spikes, straw and dust. Loose straw, chaff and visible dust ore separated during threshing and no grading, polishing or chemical treatment is done & seeds are obtained. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... through sun drying, evaporation or freezing, for supply as dried fruits or nuts." • Psyllium seeds are procured directly from farmers through APMC auction and supplied in fresh condition, without undergoing any process such as drying, freezing, crushing, grading, polishing or chemical treatment; that these seeds supplied in the same state as harvested and retain their original character, identity and essential attributes as agriculture produce; that psyllium seeds (isabgol) are plants or parts of plants used primarily in pharmacy as they constitute the source material for extraction of psyllium husk, which is a recognised pharmaceutical and nutraceutical ingredient and when supplied in fresh and unprocessed condition, the said goods are exempt from GST as per Sr.No. 87 of Notification No. 10/2025-Central Tax (Rate) dated 17.09.2025. • Since the applicant is of the opinion that the product supplied by him falls under heading 1211 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), a reference will be required to be made to the Chapter Notes of Chapter 12, headings 1211 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as II....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of less than 2% by light and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram. Heading 1211 as per the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) 1211 PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSE, FRESH OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED 1211 90 13 - - - - Psyllium seeds (isobgul) 1211 90 32 - - - - Psyllium husk (isobgul husk) • HSN Notes to Heading 1211 12.11 - Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered. 100198930 1211.20 - Ginseng roots 1211.30 -Coca leaf 1211.40 - Poppy straw 1211.50 -Ephedra 1211.90 - Other This heading covers vegetable products of a kind used primarily in perfumery, in pharmacy or medicine, or for insecticidal, fungicidal, parasiticidal or similar purposes. T....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... seeds or fruits) of different species (whether or not incorporating plants or plant parts of other headings) or consisting of plants or parts of plants of a single or of different species mixed with other substances, such as one or more plant extracts (heading 21.06). It should also be noted that the following products fall in headings 30,03, 30.04, 33.03 to 33.07 or 38.08, as the case may be : (a) Products of this heading, unmixed, but put up in measured doses or in forms or packings for retail sale, whether for therapeutic or prophylactic purposes, or put up for retail sale as perfumery products or as insecticidal, fungicidal or similar products. (b) Products which have been mixed for use for the purposes described in (a) above. Holver, the classification of vegetable products in this heading, by virtue of their being used primarily in pharmacy, does not necessarily imply that they may be regarded as medicaments of heading 30.03 or 30.04 when they are mixed, or unmixed but put up in measured doses or in forms or packings for retail sale. While the term "medicaments" within the meaning of heading 30.03 or 30.04 refers only to products which hav....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... reads as 'All goods of seed quality' exempts the product from GST. 3. As per Notification No. 09/2025-Central Tax (Rate) dated 17.09.2025, Entry No. 71 (covering HSN 1211) reads as 'Plants and parts of plants (Including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered." GST rate here is 5%. • the entire process followed for obtaining Psyllium seeds starting with: (i) cultivation by farmers followed by (ii) harvesting of the plants, (iii) threshing of the plants in a thresher through which psyllium seeds are obtained, (iv) collecting and packing of seeds by farmers in PP bags, (v) transport of seeds to APMC mandis through tractors, carts or trucks, (vi) primary sale to APMC through auction in APMC mandis, (vii) procurement of psyllium seeds by APMC agent from farmers through APMC auctions in the same condition as brought by farmers, (viii) Storage of seeds in dry and ventilated godowns to prevent moisture damage where manual removal of visible foreign matter suc....
X X X X Extracts X X X X
X X X X Extracts X X X X
....achio etc) falling under heading 0801 and 0802 are exempt from GST, while dried nuts under these headings attract GST at the rate of 5%/ 12%. The general Explanatory Notes to chapter 08 mentions that this chapter covers fruit, nuts intended for human consumption. They may be fresh (including chilled), frozen (whether or not previously cooked by steaming or boiling in water or containing added sweetening matter) or dried (including dehydrated, evaporated or freeze-dried). Thus, HS chapter differentiates betlen fresh, frozen and dried fruits and nuts. Fresh fruit and nuts would thus cover fruit and nuts which are meant to be supplied in the state as plucked. They continue to be fresh even if chilled. Holver, fruit and nuts do not qualify as fresh, once frozen (cooked or otherwise), or intentionally dried to dehydrate including through sun drying, evaporation or freezing, for supply as dried fruits or nuts. It may be noted that in terms of note 3 to Chapter 8, dried fruits, even if partially re-hydrated, or subject to preservation say by moderate heat treatment, retain the character of dried fruits or dried nuts. 3.3. Therefore, exemption from GST to fresh fruits and nuts cov....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... form) without any further categorisation. Hence, seeds supplied in natural, unprocessed form must be treated as fresh. Since the product namely Psyllium seeds is an agricultural produce and the applicant is firmly of the view that their product is 'Fresh', it becomes pertinent to ascertain the meaning of 'fresh agricultural produce' in common parlance. In common parlance, 'fresh agricultural produce' refers to raw, unprocessed food items derived from farming, primarily including fresh fruits, vegetables, and root crops that have not been dried, frozen, or heavily processed. As per Oxford Learner's dictionary, 'fresh produce' refers to farm-grown food items that are recently picked or produced and have not been preserved, such as through freezing or canning. Thus, looking to the detailed submission given by the applicant, the meanings of 'fresh agricultural produce/fresh produce' as discussed above and by applying the analogy detailed in para 3.2 of Circular No. 169/19/2021-GST dated 06.10.2021(as explained in paras-16 & 17 above) to the present case, I find that the psyllium seeds to be obtained by the applicant through APMC auction mechanism (on which no artificial or intentio....
X X X X Extracts X X X X
X X X X Extracts X X X X
..../Tariff item Description of goods (1) (2) (3) 71 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered. 23. On going through the aforementioned Notification, I find that there is only one entry in the said Notification i.e. Entry No. 71 falling under Schedule_[ of Notification No. 09/2025-Central Tax (Rate) covering heading 1211 which reads as "Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered," wherein GST rate is 5% (2.5% CGST + 2.5% SGST), Holver, although Psyllium seeds are parts of plants (seeds) of a kind used in pharmacy i.e. manufacture of isabgol, the same is not frozen OR dried, hence the same will not be covered under the ambit of Entry No. 71 of the Schedule-I of Notification No. 09/2025-Central Tax (Rate) dated 17.09.2025. 24. Next, I need to refer to Notification No. 10/2025-Central Tax (Rate) dated 17.09.2025 wh....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o. 77 is a general entry covering all goods of seed quality of Chapter 12 whereas Entry No. 87 is a specific entry covering products of heading 1211 only and aptly covers 'Psyllium seeds'. Hence, I find that "Psyllium seeds" are aptly covered under Entry No. 87 of Notification No. 10/2025-Central Tax (Rate) dated 17.09.2025 and are liable to NIL GST. Psyllium Seeds (Isabgol) supplied in their natural, raw and unprocessed form as procured through Agricultural Produce Market Committee (APMC) auctions directly from farmers, without undergoing any drying, freezing, crushing or other processing qualifies as "fresh" Isabgol seeds and are exempted under Entry 87 (HSN 1211) of Notification No. 10/2025-Central Tax (Rate) dated 17.09.2025 as "Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or "chilled." No proceeding is pending as mentioned in the first proviso of sub-section 2 section 98 of CGST/RGST Act, 2017. E. PERSONAL HEARING: In the matter, personal hearing was granted to the applicant on 13.07.2026. Mr. Ujjaval Sharma (C.A.) Authorized Representative appeared ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 77 (HSN 12) of Notification No. 10/2025-Central Tax (Rate) dated 17.09.2025? 5. Since the applicant is of the opinion that the product supplied by him falls under heading 1211 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), a reference will be required to be made to the Chapter Notes of Chapter 12, headings 1211 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as well as the HSN notes to heading 1211. The same are reproduced hereunder: Chapter Notes to Chapter 12 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); CHAPTER 12 Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder 1. Heading 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 0801 or 0802 or to olives (Chapter 7 or Chapter 20). 2. Heading 1208 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted wi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....12 Nuxvomica, dried ripe seeds 1211 90 13 Psyllium seed (isobgul) 1211 90 14 Neem seed 1211 90 15 Jojoba seed 1211 90 16 Garcinia 1211 90 19 Other -- Leaves, Leaf bud, Galls, flowers, Inflorescence, Spadix, Flower bud, Style and Stigma, Stamen and pods 1211 90 21 Belladona leaves 1211 90 22 Senna leaves and pods 1211 90 23 Neem leaves 1211 90 24 Gymnema 1211 90 25 Cubeb 1211 90 26 Pyrethrum 1211 90 29 Other ---Bark, husk and rind 1211 90 31 Cascara sagrada bark 1211 90 32 Psyllium husk (isobgul husk) 1211 90 33 Gamboge fruit rind 1211 90 34 Ashoka (Saraca asoca) 1211 90 35 Arjuna (Terminalia arjuna) 1211 90 39 Other --- Roots, Root stalk, Bulb, Corn, Tuber, Stolon and rhizome; 1211 90 41 Belladona roots 1211 90 42 Galangal rhizomes and roots 1211 90 43 Ipecac dried rhizome and roots 1211 90 44 Serpentina roots (rowwalfia serpentina and other species of rowwalfias) 1211 90 45 Zedovary roots 1211 90 46 Kuth root 1211 90 47 Sarasaparilla roots 1211 90 48 Sweet flag rhizomes 1211 90 49 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... chicory roots of heading 12.12; natural gums, resins, gum-resins and oleoresins (heading 13.01). Live chicory plants and roots and other live seedling plants, bulbs, rhizomes, etc., clearly intended for planting, and flowers, foliage, etc., for ornamental purposes, fall in Chapter 6. A representative (non-exhaustive) list of plants and parts covered by the heading includes, among others: Aconite (roots and leaves), Ambrette/musk (seeds), Angelica (roots and seeds), Belladonna (herbs, roots, berries, leaves and flowers), Cinchona (bark), Ephedra (Mahuang) (stems and branches), Ginseng (roots), Liquorice (roots), Mint (all species), and Plantago psyllium (herbs and seeds) - among many other listed botanicals. The botanical names given are illustrative only, for identification purposes, and mention of a particular species does not indicate that other species of the same plant family are excluded from the heading. Certain products of this heading, which are regarded as narcotic drugs under international instruments, are indicated in the list which appears at the end of Chapter 29. 6. We have gone through the Chapter Notes of Chapter 12, products/articles mentioned under ta....
X X X X Extracts X X X X
X X X X Extracts X X X X
....gh APMC auctions in the same condition as brought by farmers, (viii) Storage of seeds in dry and ventilated godowns to prevent moisture damage where manual removal of visible foreign matter such as straw or dust, if required is done and no mechanical clearing, grading, or polishing is undertaken. (ix) Supply of seeds as received without drying, dehydration, freezing, grading, polishing, roasting, milling, crushing or any chemical treatment to the processing units. Husk separation from psyllium seeds is done mechanically by the processing units. 8.1 We find that the process mentioned by applicant is not relevant for the purpose of deciding the condition in which goods are supplied by applicant. The above referred processes are relevant only upto the stage of supply of goods by farmers to applicant (purchase of applicant) through APMC. Hence whether the above mentioned process involves drying or freezing etc, if of no significance after purchase of the goods by applicant because the question to be decided in this application is whether goods supplied by applicant at a later stage after purchase from farmers through APMC qualify as "fresh or chilled" or "frozen or....
X X X X Extracts X X X X
X X X X Extracts X X X X
....plicant. The applicant has declared that they will store the goods in dry ventilated godowns to preserve their natural condition and that no artificial or ir tentional drying etc. will be undertaken. We find that there is no information on record about the period of storage and in fact it can not be predicted, secondly when the goods will be stored in dry and ventilated godowns, undoubtedly the purpose is to dry them and so it amounts to "drying". By the time the goods are supplied by applicant, they are "dried". 10. The applicant has also made a reference to FAQ F.No.332/2/2017-TRU dated December, 2017, wherein it is mentioned that Isabgol seeds are classifiable under heading 1211, fresh Isabgol seeds attract NIL rate of GST, dried Isabgol seeds attract 5% GST & Isabgol husk falls under heading 1211 attract GST rate of 5%. The applicant has also referred to Circular No.163/19/2021-GST dated 06.10.2021 wherein clarification regarding GST rates and classification (goods) (based on the recommendation of the GST Council in its 45th meeting held on 17.09.2021 at Lucknow) has been provided. The representatives of the applicant have submitted a copy of the said circular during the cou....
X X X X Extracts X X X X
X X X X Extracts X X X X
....over fruit and nuts which are meant to be supplied in the state as plucked and would continue to be fresh even if chilled. It is further mentioned therein that fruit and nuts do not qualify as fresh, once frozen (cooked or otherwise), or intentionally dried to dehydrate including through sun drying, evaporation or freezing, for supply as dried fruits or nuts. It is further mentioned therein that exemption from GST to fresh fruits and nuts covers only such products which are not frozen or dried in any manner as stated above or otherwise processed. Supply of dried fruits and nuts, falling under heading 0801 and 0802 attract GST at the rate of 5%/12% as specified in the respective rate Schedules. Since the rate of GST and the Notification in which the Psyllium seeds supplied by the applicant is mainly based on whether the product is fresh OR chilled OR frozen OR dried, we find that the aforementioned analogy would be applicable in toto in the present case. 13. From the submission of the applicant, we find that there is no justification supported by documentary evidences as to how long does it take during the period the goods are harvested by the farmer till the same are supplied by....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... stored in a dry ventilated place which renders them a dried character. Hence we do not agree that the subject goods can be considered as 'fresh' at the time of supply by applicant. 15. Now, since the applicant wants to know whether the Psyllium seeds are exempted or taxable, we will be required to refer to Notification No.09/2025-Central Tax (Rate) dated 17.09.2025 as well as Notification No. 10/2025-Central Tax (Rate) dated 17.09.2025 to ascertain the aspect of GST liability. Notification No.09/2025-Central Tax (Rate) dated 17.09.2025 reads as under: GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION NO 9/2025-Central Tax (Rate) New Delhi, the 17th September, 2025 In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 01/2017-Central Tax (Rate), dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th Ju....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (DEPARTMENT OF REVENUE) NOTIFICATION No. 10/2025-Central Tax (Rate) New Delhi, the 17th September, 2025 G.S.R ...- (E). - In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 02/2017-Central Tax (Rate), dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated the 28th June, 2017, except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, from the whole of the central tax leviable thereon under section 9 of the Central Goods and S....
X X X X Extracts X X X X
X X X X Extracts X X X X
....T law, we pass the following ruling: - RULING Q.1. Whether Psyllium Seeds (Isabgol) supplied in their natural, raw and unprocessed form as procured through Agricultural Produce Market Committee (APMC) auctions directly from farmers, without undergoing any drying, freezing, crushing or other processing qualifies as "fresh" Isabgol seeds and are exempted under Entry 87 (HSN 1211) of Notification No. 10/2025-Central Tax (Rate) dated 17.09.2025 as "Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or "chilled"? A.1. No, Psyllium Seeds (Isabgol) supplied by the applicant can not be said to qualify as "fresh" Isabgol seeds and are not exempted under Entry 87 (HSN 1211) of Notification No. 10/2025-Central Tax (Rate) dated 17.09.2025 as "Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or "chilled." The same are liable to tax @ 5% under Not. No. 09/2025-CT dt 17.09.2025. Q.2. Alternatively, whether Psyllium Seeds (Isabgol) as discussed above qualifies....
X X X X Extracts X X X X
X X X X Extracts X X X X
....µà¤°à¥‚प- 1. मणà¥à¤¡à¥€ पà¥à¤°à¤¾à¤‚गण में विजय हेतॠलाई जाने वाली ईसबगोल à¤à¤• सà¥à¤µà¤¿ कपड है, जिसका उतà¥à¤ªà¤¾à¤¦à¤¨ किसान हाना अपने वरà¥à¤·à¤¸à¥‡ कà¥à¤·à¥‡à¤¤à¥à¤° में परंपरागत कृषि पदà¥à¤§à¤¤à¤¿à¤¯à¥‹à¤‚ के माधà¥à¤¯à¤® से किया जाता है। किसान सरà¥à¤µà¤¨à¥à¤¯à¤® à¤à¥‚मि की तैयारी करता है जिनमे छेड की जà¥à¤¤à¤¾à¤ˆ. स....
X X X X Extracts X X X X
X X X X Extracts X X X X
....¤¤à¥€ है। किसान परंपरागत à¤à¤µà¤‚ सामानà¥à¤¯ कृषि पà¥à¤°à¤•à¥à¤°à¤¿à¤¯à¤¾à¤“ं के माधà¥à¤¯à¤® से ईसबसंत बीज की सफाई करता है, जिससे मिटà¥à¤Ÿà¥€ à¤à¥à¤²à¤¾ दिनकà¥à¤•à¥‡à¤‚ à¤à¤µà¤‚ अनà¥à¤¯ जà¥à¤¯à¥à¤ªà¥à¤°à¤¿à¤¯ अलग हो सकें। यह पà¥à¤°à¤•à¥à¤°à¤¿à¤¯à¤¾ केवल उपज वर विपणन बोरà¥à¤¡ बनाने के उदà¥à¤¦à¥‡à¤¶à¥à¤¯ से की जाती है नना à¤à¤¾à¤¸à¥‡....
X X X X Extracts X X X X
X X X X Extracts X X X X
....¤²à¤¾à¤®à¥€ (ni on) à¤à¤µà¤‚ पà¥à¤°à¤¤à¤¿à¤¸à¥à¤ªà¤°à¥à¤§à¥€ बोली पà¥à¤°à¤•à¤¿à¤¯à¤¾ के माधà¥à¤¯à¤® से वà¥à¤¯à¤¾à¤ªà¤¾à¤° वसमॠहोता है। • इस नीलामी में आरà¥à¤•à¥à¤•à¤¨à¤¨ ददोन (Procrining Uafast, वà¥à¤¯à¤¾à¤ªà¤¾à¤°à¥€ तथा अनà¥à¤¯ बà¥à¤°à¤‚स मान लेते हैं और सरà¥à¤µà¥‹à¤šà¥à¤š बोलीदाता à¤à¤¾à¤²à¤¾ उपज का खट किया जाता है। विकà¥à¤°à¤® के पशà¥à¤šà¤¾à¤¤ आपारी अथवा लेता की ....