GST on Seeds, Goods and Services Tax - GST

[Siddharaj Deora]

Are seeds (of Cereals, Pulses, Oil Seeds) sold to farmers for sowing by the STATE SEEDS CORPORATION under their registered brand name liable for GST? Which HSN codes will be applicable? Do they fall under Chapter 10 or 12?

Also Chapter 10 is for Cereals - both branded and unbranded. Than what about Pulses? Which Chapter does it fall? There is no mention about pulses in the Tax Rates and HSN Codes.

Thanks.....

Posts / Replies

[HimansuSekhar Sha]

Leguminous crops are puleses. Please see Chapter 7. Exemption- notf. sl.no. 42

Branded pulses please see 0713

[MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Himanshu

[HimansuSekhar Sha]

Thank you sir