AAR : Seeds in dried/frozen form, not having germination quality, attract 5% GST

Chattisgarh AAR holds that supply of Neem seed powder and neem seeds in frozen or dried form for the purpose of extracting oil, not being of suitable quality for sowing, would attract 5% GST (CGST plus SGST); Perusing HSN code 1211, observes 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 “frozed or dried, whether or not cut, crushed or powdere...