Rejected paddy seeds taxable at 5% under GST and not eligible for exemption as per Notfication No. 2/2017 CT (Rates)

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Rejected paddy seeds taxable at 5% under GST and not eligible for exemption as per Notfication No. 2/2017 CT (Rates)

In one of the remarkable AAR,  the liability on “rejected paddy seeds-not fit for human consumption” has been decided.  The applicant, M/s Shraddha Traders, Chattisgarh has sought ruling on the applicability of GST Rate on the sale of rejected paddy seeds.  The Authority for Advance Ruling, Chhattisgarh in its STC/ AAR/08/2022 dated 31-10-2022 has issued ruling that the rejected paddy seeds is taxable at 5% (2.5+2.5%) under GST and not eligible for exemption as per Notffn.2/2017 CT (Rates) dated 28-06-2017.

 

Shraddha order Chattisgarh-1_compressed (1)

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