Fresh Isabgol Seeds Exempt from GST as They Remain Unprocessed After Harvest: AAR Gujarat

In re Jigneshkumar Narayandas Patel (GST AAR Gujarat) The Gujarat Authority for Advance Ruling (AAR) examined the GST classification and taxability of Psyllium Seeds (Isabgol) proposed to be traded by a registered proprietor engaged in purchasing the seeds from farmers through Agricultural Produce Market Committee (APMC) auctions and supplying them, without any processing, to Isabgol processing units. The applicant stated that the seeds would be procured in their natural form after threshing, stored in warehouses without any processing or value addition, and supplied in the same condition. No ...