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2020 (6) TMI 487 - AAR - GSTClassification of goods - rate of GST - Psyllium Husk Powder - taxable at 5% or 18%? - Notification No. 01/2017 -Central Tax (Rate) dated 28.06.2017 - HELD THAT:- Psyllium Husk Powder is covered under Serial No. 73 of Schedule-I of the said Notification attracting GST @ 5% - Psyllium is a plant whose part (seed/ husk) is crushed in powder form to prepare a pharmaceutical product. The entry 1211 of Notification explicitly matches the preparation/ process undertaken by the applicant. Psyllium/lsabgol is a plant of which parts are used to prepare powder to be used as pharmaceutical product. As the Plants and parts of plants (including seeds and fruits), whether frozen or dried, cut or not cut, crushed or not crushed and powdered or not powdered falls under S. No. 73 of Schedule-I of Notification No. 1/2017 Central Tax (Rate) dated 28.06.2017 (as amended) and attracts GST @ 5%. The classification and rate of GST of the Psyllium/lsabgol and its seed has also been clarified by CBIC clarification in December, 2017.
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