TaxTMI 
TaxTMI 
2026 (8) TMI 1487
X X X X Extracts X X X X
X X X X Extracts X X X X
....T Act, 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 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 pr 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
....purchase 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l tax 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ching maturity. (xiv) 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. (xv) 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 agricultural 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. (xvi) After threshing, the psyllium seeds (Isabgol) are packed in gunny bags in the same condition as....
X X X X Extracts X X X X
X X X X Extracts X X X X
....is a processed 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. (xix) 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 field....
X X X X Extracts X X X X
X X X X Extracts X X X X
....by farmers: Harvested 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, artificial 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 photos 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, an....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the commodity simply as "Isabgol Seeds", The commodity is bought, sold, stored, and traded in the same natural form in which it is harvested from the fields. (xxv) 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. (xxvi) 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. (xxvii) 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....its character as 'Agricultural Produce' where only such processes 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, row and unprocessed form as procured through Agricultural Produce Market Committee (APMC) auctions directly from farmers, without undergoing any drying, freezing, crushing or other processing quali....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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"? 2. Alternatively, whether Psyllium Seeds (isabgol) as discussed above qualifies as "goods of seed quality" and are exempt from GST under Entry 77(HSN 12) of Notification No. 10/2025-Central Tax (Rate) dated 17.09.2025? In this regard detailed Comments are- • The applicant is a proprietorship firm proposed to be engaged in trading business of Psyllium seeds, commonly known as Isabgol, to be purchased from farmers through auctions conducted by Agricultural Produce Market Committees (APMCs) in the State of Rajasthan. The applicant proposes to supply such Psyllium seeds (Isabgol), without undertaking any processing or value addition, 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....gorisation. Hence, seeds supplied in natural, unprocessed form must be treated as fresh. • The Psyllium seeds (Isabgol) are agricultural produce obtained from the plant Plantago ovata and the seeds are cultivated by farmers as a seasonal agricultural crop and are harvested in seed form after maturity. • Psyllium (Plantago ovata) is cultivated by farmers following standard agricultural produce and after the crop matures, farmers remove the whole plant from the field and the harvested plants are subjected to threshing, whereby seeds are separated from the spikes, straw and dust; that 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 part of harvesting process; that the output at this stage is row Psyllium seeds (isabgol), retaining their original botanical and physical characteristics. • After threshing, the psyllium seeds (isabgol) are packed in gunny bags in the same condition as harvested and transported by farmers to APMC mandis for sale through auction; that at the time of sale in APMC mandi, the psyllium seeds remain wh....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f plants (including seeds) used primarily in pharmacy as the seeds constitute the source material for extraction of Psyllium husk which is a recognised pharmaceutical and nutraceutical ingredient. When supplied in fresh condition, they are exempted under Sr. No. 87 of Notfn. No. 10/2025-Central Tax (Rate) dated 17.09.2025. • The term 'fresh' is not defined in GST low, however, fresh agricultural produce refers to goods supplied in the same state as harvested without undergoing any drying or freezing process. In present case, no artificial drying or freezing process is carried out. Natural low moisture content is an inherent characteristic of Psyllium seeds and cannot be equated with 'dried' goods. • Process of drying is discussed in para 3.2. of Circular No. 169/19/2021-GST dated 06.10.2021 as under: "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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....g: (a) leguminous vegetables or slet corn (Chapter 7); (b) spices or other products of Chapter 9; (c) cereals (Chapter 10); or (d) products of headings 1201 to 1207 or 1211. 4. Heading 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood. Heading 1211 does not, holver, apply to: (a) medicaments of Chapter 30; (b) perfumery, cosmetic or toilet preparations of Chapter 33; or (c) insecticides, fungicides, herbicides, disinfectants or similar products of heading 3808. 5. For the purposes of heading 1212, the term "sealeds and other algae" does not include : (a) dead single-cell micro-organisms of heading 2102; (b) cultures of micro-organisms of heading 3002; or (c) fertilizers of heading 3101 or 3105. SUB-HEADING NOTE : For the purposes of sub-heading 1205 10, the expression "ow erucic acid rape or colza seeds" means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2% by light and yielding a solid component which conta....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... peel (heading 08.14); vanilla, cloves, aniseed, badian and other products of Chapter 9; hop cones (heading 12.10); 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 floirs, foliage, etc., for ornamental purposes, fall in Chapter 6. • It should be noted that woods of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes are classified in this heading only if in chips, in shavings or in crushed, ground or powdered fruits, In other forms, such wood is excluded (Chapter 44). Certain plants or parts of plants (including seeds or fruits) of this heading may be put up (e.g., in sachets) for making herbal infusions or herbal "teas". Such products consisting of plants or parts of plants (including seeds or fruits) of a single species (e.g., peppermint "tea") remain classified in this heading. • Holver, the heading excludes such products consisting of plants or parts of plants (including seeds or fruits) of different species (whether or not incorporating p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....at the end of Chapter 29. after going through the Chapter Notes of Chapter 12, products/articles mentioned under tariff heading 1211 as III as the HSN Notes to heading 1211. I find that the product "Psyllium seeds" appears at sub-heading 1211 9013. The name against the sub-heading is mentioned as Psyllium seed (Isobgul). Further, the name Plantago psyllium : herbs and seeds also finds mention under the HSN notes of heading 1211. I therefore find that Psyllium seeds are correctly classifiable under Sub-heading 1211 90 13 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). • there are three entries relevant for the present application which are as under: 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-Central Tax (Rate) dated 17.09.2025, Entry No. 77 (covering HSN 12) reads as 'All goods of seed quality' exempts the product fro....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sabgol 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. They have also referred to para 3.2 of the said Circular stating that the process of drying is discussed in para 3.2. of Circular No. 169/19/2021-GST dated 06.10.2021. • Since the rate of GST and the Notifications applicable to the Psyllium seeds supplied by the applicant is mainly based on whether the product is fresh OF chilled OR frozen OR dried, I find it prudent to refer to Circular No. 169/19/2021-GST dated 06.10.2021 wherein it has been discussed threadbare as to what a fresh product OR dried product OR frozen product means. I find that para-3 of the said Circular covers "applicability of GST on fresh and dried fruits and nuts. Para 3.2 and 3.3 of the said Circular reads as under: "3.2 At present, fresh nuts (almond, walnut, hazelnut, pistachio etc) falling under heading 0801 and 0802 are exempt from ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sh OR chilled OR frozen OR dried, we find that the aforementioned analogy would be applicable in toto in the present case. From the submission of the applicant, I find that the Psyllium seeds (isabgol) to be obtained by them from Farmers through the APMC auction mechanism will be procured in the same condition in which they are brought hy farmers, without any intervention or alteration and after procurement, will be stored in dry and ventilated godowns the preserve their natural condition and that no artificial or intentional drying, no dehydration, no freezing and no processing of any kind will be undertaken at any stage hy the applicant i.e. the psyllium seeds (isabgol) shall remain in the same natural form so harvested by the farmers, without any change or aeration, from the stage of procurement up to their supply to the processing unit. • The applicant has also submitted that in established agricultural and commercial practice, there is no marketable product such as 'Dried Isabgol seeds' or 'Frozen Isabgol seeds' in wholesale or retail trade, that Psyllium seeds (Isabgol) are traded as it is, after being harvested, in the same form (fresh form) without any further ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e 28th June, 2017, except as respects things done or omitted to be done before such supersession, the Central Government, on the recommendations of the Council, hereby notifies the rate of central tax of- (i) 2.5 per cent. in respect of goods specified in Schedule !; (ii) 9 per cent. in respect of goods specified in Schedule Il; (iii) 20 per cent. in respect of goods specified in Schedule Ill; (iv) 1.5 per cent. in respect of goods specified in Schedule IV; (v) 0.125 per cent. in respect of goods specified in Schedule V; (vi) 0.75 per cent. in respect of goods specified in Schedule VI, and (vii) 14 per cent. in respect of goods specified in Schedule VII, appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on intra-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedules, 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 Schedules. Schedule I - 2.5% S.No. Chapter/Heading/Sub-heading/Tariff ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... central tax leviable thereon under section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017). SCHEDULE 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 • I find that the aforementioned Notification covers a comprehensive list of products/items which are exempt from GST. On going through the aforementioned Notification, I find that there are two entries i.e. Entry No. 77 which reads as "All goods of seed quality" covering Chapter 12 and the other is Entry No. 87 covering heading 1211 and 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". As discussed earlier, the product 'Psyllium seeds' is part of plant (seed) and is used in pharmacy for the production of 'Isabgol'. Moreover, the said seeds are also 'fresh' as discussed in paras sup....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... purchased directly from farmers through official auctions conducted by the Agricultural Produce Market Committees (APMCs) within the State of Rajasthan. The applicant proposes to supply such Psyllium seeds (Isabgol), without undertaking any processing or subsequent value addition, to Isabgol processing units, and the said activities are proposed to be carried out in the ordinary course of business. 4. The applicant has asked the following question before the Advance Ruling Authority: (a) 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"? (b) Alternatively, whether Psyllium Seeds (Isabgol) as discussed above qualifies as "goods of seed quality" ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ding 1212, the term 'seaweeds and other algae' does not include: (a) dead single-cell micro-organisms of heading 2102; (b) cultures of micro-organisms of heading 3002; or (c) fertilizers of heading 3101 or 3105. SUB-HEADING NOTE: For the purposes of sub-heading 1205 10, the expression 'low erucic acid rape or colza seeds' means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2% by weight 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, CHILLED, FROZEN OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED 1211 20 00 Ginseng roots 1211 30 00 Coca leaf 1211 40 00 Poppy straw 1211 50 00 Ephedra 1211 60 00 Bark of African cherry (Prunus africana) 1211 90 Other : --- Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind, Endosperm, Mesocarp, Endocarp : ....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., petals, fruits and seeds (other than oleaginous fruits and oil seeds classified in headings 12.01 to 12.07), or in the form of waste resulting, in the main, from mechanical treatment. They remain in the heading whether fresh, chilled, frozen or dried, whole, cut, crushed, ground or powdered or (where appropriate) grated or hulled. Products of this heading impregnated with alcohol remain classified here. Plants and parts (including seeds and fruits) of trees, bushes, shrubs or other plants are classified here if of a kind used directly for the purposes specified above or if used for the production of extracts, alkaloids or essential oils suitable for those purposes. On the other hand, the heading excludes seeds and fruits of a kind used for the extraction of fixed oils; these fall in headings 12.01 to 12.07 even if the oils are to be used for the purposes mentioned in this heading. It should also be noted that vegetable products more specifically described in other headings of the nomenclature are excluded from this heading, even if they are suitable for use in perfumery, pharmacy, etc., e.g .: citrus fruit peel (heading 08.14); vanilla, cloves, aniseed, badian a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ads 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 no: cut, crushed or powdered.' GST rate here is 5%. 8. We find that in order to decide whether rate of tax is "exempted" or "5%", the test of eligibility hinges on whether the goods supplied by applicant (not purchased by applicant) are "fresh or chilled" or "of seed quality" or "frozen or dried", We find that the applicant has detailed the entire process followed for obtaining Psyllium seeds in their submission 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....agricultural raw material; that psyllium seeds (isabgol) shall be traded exclusively as agricultural produce and shall be supplied only as raw material to processing units for further processing; that 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 finished product. The applicant has also submitted that Psyllium seeds (Isabgol) are plants or parts of plants (including seeds) used primarily in pharmacy as the seeds constitute the source material for extraction of Psyllium husk which is a recognized pharmaceutical and nutraceutical ingredient; that the term 'fresh' is not defined in GST law, however, fresh agricultural produce refers to goods supplied in the same state as harvested without undergoing any drying or freezing process and in the present case, no artificial drying or freezing process is carried out. Natural low moisture content is an inherent characteristic of Psyllium seeds and cannot be equated with 'dried' goods. 9.1 We find that applicant has emphasized that subject goods will be traded in the same form as procured by them from farmers. It is important to not....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 between 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. However, 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 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." 12. We ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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. We find that there is nothing on record to establish that the subject goods reach the APMC immediately after plucked or harvested and for how much time they are stored by the applicant before being supplied. It is a common practice that plant products are dried to increase their shelf life so that they can be consumed for a longer time as their life cycle in the market before consumption is not definite and certain. We further find that the applicant has relied on the clarification given in para 3.2 of the Circular No. 163/19/2021-GST dated 06.10.2021 to the present case, however, para 3.3 of the said circular clarifies that "Therefore, exemption from GST to fresh fruits and nuts covers only such products which are not frozen or dried in any manner as stated above o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules. Schedule I - 2.5% S.No. Chapter/Heading/Sub-heading/Tariff item Description of goods 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. 16. On going through the aforementioned Notification, we 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), The Psyllium seeds are parts of plants (seeds) of a kind used in pharmacy i.e. manufacture of isabgol, the same is dried, hence the same is squarely covered under the ambit of Entry No.71 of the Schedule-I of Notification No. 09/2025-Central Tax (R....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Isabgol'. Moreover, the said seeds can not be termed as 'fresh' at the time of supply by applicant, as discussed in paras supra. Entry No. 87 is a specific entry covering products of heading 1211 only and aptly covers 'Psyllium seeds' which are "fresh or chilled" only. Hence, we find and conclude that "Psyllium seeds" being dried as discussed above, are not covered under Entry No.87 of Notification No. 10/2025-Central Tax (Rate) dated 17.09.2025 under NIL GST. 19. We also note, that the Advance Ruling No. GUJ/GAAR/R/2026/21 dated 29.05.2026 of the Gujarat Authority for Advance Ruling in the case of M/s Jigneshkumar Narayandas Patel (Trade Name: Akshar Traders), which has been referred by applicant said to be based on similar material facts, holding that Psyllium Seeds (Isabgol) supplied in natural, raw and unprocessed form, as procured through APMC auctions directly from farmers, without undergoing drying, freezing, crushing or other processing, qualify as 'fresh' Isabgol seeds exempt to tax under Entry 87 (HSN 1211) of Notification No. 10/2025-Central Tax (Rate) dated 17.09.2025, can not be relied upon to form an opinion in this case as we do not have access to the facts ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 20 10.2010 गैसरà¥à¤¸ जय माता दी, नकिया ।निगा पà¥à¤¸à¥à¤¤ गणजी अरà¥à¤£ पà¥à¤•à¤¾à¤° सरदार में नाम [वीक (च) को नमन à¤à¤— वत बनी नियम 19 के लिठइस इरफान इरानीने पतà¥à¤°à¤¿à¤•à¤¾ सेबचाता लौट सकी । कांग डासा हा सापार करने के लिठवà¥à¤¯à¤¾à¤¯à¤¾à¤® ( à¤à¤š 2- जबदà¥à¤•à¤°) आमदनीका उतà¥à¤¥à¤¾à¤¨ 1 14. 2, -साà¤à¥‚पूजà¥à¤¯ सितंबà....