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GST on paddy seeds, Goods and Services Tax - GST

Issue Id: - 116612
Dated: 9-8-2020
By:- Kavali Ramanjeneyulu
GST on paddy seeds

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One dealer is trading in purchase and sale of Paddy seeds. He is claiming exemption under Notification no. 2/2017-CT dt 28.06.2017 vide s. 70 ( HSN 1006- Rice). But in this entry, Paddy seeds is not mentioned . He is claiming that it covers HSN 1006 10 10 - of seed quality. I request to provide clarification i.e Whether Paddy seeds are exempted or not ? If exempted , what is the HSN No.

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Showing Replies 1 to 4 of 4 Records

1 Dated: 9-8-2020

In my view seeds are exempted from GST

2 Dated: 9-8-2020

Rice seed and paddy seed are same. Exempted but subject to the conditions laid down in Annexure-I to Notification No.2/17-CT(Rate) dated 28.6.17 as amended. HSN mentioned by you is correct. Sub-headings are always part of main heading.

3 Dated: 10-8-2020

As per GST Law, there is no GST payable on Seeds used for sowing. So the rate of GST payable on Seeds used for sowing is nil rate. Rice Seeds are seeds only but paddy is rice seedling. However, both are exempted under the provisions of GST laws read with Notification no. 2/2017-CT dtd 28-06-2017.

4 Dated: 11-8-2020
By:- Ganeshan Kalyani

The condition states that - not put up in a unit container and not bearing a registered brand name, then the product is exempt.


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