AAR: Treats tamarind/ Imli/Chinta as seeds of forest trees, taxable at 5% GST
Andhra Pradesh AAR holds that the tamarind seed/kernel meant for commercial/industrial purpose sold by applicant to Millers, are seeds of ‘forest trees’, taxable at 5%; As regards applicants view of treating seeds of forest trees irrespective of their usage as seeds of a kind used for sowing purpose attracting ‘NIL’ rate of GST, states that no certificate or any other document certifying the tamarind kernel/seed meant for sowing purpose is submitted by the applicant; ...