GST ON PSYLLIUM SEEDS (ISABGOL)

Psyllium Seeds (Isabgol) supplied in their natural, raw and unprocessed form as procured through Agricultural Produce Market Committee (APMC) auctions directly from farmers, without undergoing any drying, freezing, crushing or other processing qualifies as “fresh” Isabgol seeds and are exempted under Entry 87 (HSN 1211) of Notification No.10/2025- Central Tax (Rate) dated 17.09.2025 as “Plants and parts of plants (including seeds and fruits) of a kind used primarily in for perfumery, in pharmacy or insecticidal, fungicidal or similar purpose, fresh or “chilled.”

AAR GUJARAT

JIGNESHKUMAR NARAYANDAS PATEL