GST on trading of Guar Seeds, Goods and Services Tax - GST

[Rajesh Kumar]

Sir / Madam

Guar Seed is an agricultural produce. I want to know that

1. Is it rightly classifiable under HSN 07133910 ?

2. What is the GST rate on sale of Guar Seeds and at what stage I.e. to be paid by farmer or on onward supply by trader?

thanks and regards

Posts / Replies

[KASTURI SETHI]

Answer to Q.Ni. is YES. See Para No.12 of the decision of AAR reported as 2020 (10) TMI 812 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA Karnataka State Co-op. AND Para No. 13 of 2006 AGRI TRADE INDIA SERVICES PVT. LTD. Versus UNION OF INDIA 2006 (8) TMI 370 - DELHI HIGH COURT

[KASTURI SETHI]

Dear Rajesh Kumar Ji,

Rate of tax is 5% (2.5 % + 2.5%). You have mentioned that it is an agricultural produce. What is the basis of your view ?

[YAGAY andSUN]

https://economictimes.indiatimes.com/news/economy/agriculture/tax-on-agriculture-gst-applicable-on-seeds-used-in-agriculture-say-two-tax-rulings/articleshow/89689809.cms

[KASTURI SETHI]

M/s.Yagay and Sun,

Sir, I am really very thankful to you for posting weblink

[KASTURI SETHI]

Seeds are not agricultural produce.

2018 (10) TMI 1869 - AUTHORITY FOR ADVANCE RULING, HARYANA - IN RE : ACSEN HYVEG PVT. LTD.