GST on GTA services in respect of Cotton seeds (Banaula)

In re  Ahuja Industries (GST AAR Punjab) 1. Are Cotton Seeds Banaula included in the list of agricultural produce for exemption GTA service under Notification No. 12/2017-Central Tax (Rates) dt. 28.06.2017 Tariff heading 9965/996712? Cotton Seed (Banaula) is not eligible for exemption from payment of GST on GTA services as per Notification No. 12/2017-Central Tax (Rates) dt. 28.06.2017 (Tariff heading 9965/9967). 2. If not, what is the tax rate applicable on M/s Ahuja Industries for GTA services in respect of Cotton seeds? GST chargeable is 5% (2.5% CGST and 2.5% SGST) on GTA services availed...