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GST on paddy seeds

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..... One dealer is trading in purchase and sale of Paddy seeds. He is claiming exemption under Notification no. 2/2017-CT dt 28.06.2017 vide s. 70 ( HSN 1006- Rice). But in this entry, Paddy seeds is not mentioned . He is claiming that it covers HSN 1006 10 10 - of seed quality. I request to provide clarification i.e Whether Paddy seeds are exempted or not ? If exempted , what is the HSN No. - Repl .....

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..... y By DR.MARIAPPAN GOVINDARAJAN - The Reply = In my view seeds are exempted from GST - Reply By KASTURI SETHI - The Reply = Rice seed and paddy seed are same. Exempted but subject to the conditions laid down in Annexure-I to Notification No.2/17-CT(Rate) dated 28.6.17 as amended. HSN mentioned by you is correct. Sub-headings are always part of main heading. - Reply By YAGAY andSUN - The Repl .....

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..... y = As per GST Law, there is no GST payable on Seeds used for sowing. So the rate of GST payable on Seeds used for sowing is nil rate. Rice Seeds are seeds only but paddy is rice seedling. However, both are exempted under the provisions of GST laws read with Notification no. 2/2017-CT dtd 28-06-2017 . - Reply By Ganeshan Kalyani - The Reply = The condition states that - not put up in a unit c .....

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..... ontainer and not bearing a registered brand name, then the product is exempt. - GST on paddy seeds - Query Started By: - Kavali Ramanjeneyulu Dated:- 9-8-2020 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMI .....

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..... Tax .....

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