Nil GST Rate applicable on Rejected wheat and Paddy seeds

In re Sam Overseas (GST AAAR Uttarakhand) Members of Uttarakhand Advance Ruling Authority have different views on Rejected wheat seed and rejected paddy seed. Therefore they made a reference to the appellate authority for hearing and discussion. After giving an opportunity of personal hearing Uttarakhand Appellate Authority for Advance Ruling gave ruling as follow: 1. Rejected wheat seeds are classified under Chapter sub heading 1001 11 00 (Durum) and 1001 91 00 (Others) of the GST Tariff 2017 2. Rejected paddy seeds are classified under 1006 10 10 of the GST Tariff 2017. 3. The applicable CGS...