Levy of GST Rate applicable in case of “Neem Seed”

In re G. N. Chemicals (GST AAR Chhattisgarh) Under HSN code 1211 there is no ambiguity that Plants and parts of plants (including seed and fruits) used as “fresh or chilled” would be tax free, whereas plants and parts of plants (including seed and fruits) used as “frozen or dried, whether or not cut, crushed or powdered” would be taxable @ 5% GST. It is also observed that under HSN code – 1209, the Seed useful for sowing i.e. ‘Seeds, fruit and spores of a kind used for sowing’ is tax free. The crucial determination point here in this entry is the word ...