AAR : AAAR to decide ‘Seed’ classification issue in view of differing views of Members

Uttarakhand AAR refers the issue pertaining to classification of GST on ‘Rejected Wheat Seed’ and ‘Rejected Paddy Seed’ in view of difference of opinion by members of AAR; One of the Members opined that there is no entry in the name of ‘Rejected Wheat Seed’ & ‘Rejected Paddy seed’ in GST Tariff, however it contains description “All goods other than seed quality’ under Sr. no. 63 in Schedule I of the said tariff, accordingly such supply is leviable...