In re Rajendra Prasad (GST AAR Rajasthan)
Facts and Background
The Rajasthan Authority for Advance Ruling, Goods and Services Tax, considered an application filed by M/s Rajendra Prasad Purshotamoodra, Jodhpur, concerning the classification of Psyllium Seeds (Isabgol) and the applicable GST treatment. The Advance Ruling is identified as RAJ/AAR/2026-27/06. The application was made under Section 97(2) of the Central Goods and Services Tax Act, 2017 and the corresponding Rajasthan Goods and Services Tax Act, 2017, particularly clauses (a) and (e), concerning classification of goods/services and determination of liability to pay tax.
The personal hearing was held on 13.07.2026, and the ruling is dated 29.07.2026. The applicant was represented by Mr. Ujwal Sharma (C.A.). The application concerned Psyllium Seeds (Isabgol) proposed to be procured directly from farmers through Agricultural Produce Market Committee (APMC) auctions in Rajasthan.
Applicant’s Business Process and Submissions
The applicant stated that it proposed to trade in Psyllium Seeds (Isabgol), commonly known as Isabgol, procured directly from farmers through APMCs. According to the applicant, the seeds would be procured without undertaking processing or subsequent value addition and would retain their natural characteristics.
The proposed process included procurement from farmers through standard agricultural procedures, storage of the seeds in designated godowns without mechanical or chemical processing, and supply to processing units where mechanical separation of husk from the seeds would subsequently take place. The applicant stated that it would not itself undertake processing.
