माल और सेवा कर परिषद Goods & Se₹vices Tax Council

Whether the seeds qualify as "fresh" (NIL, Entry 87 of Notification 10/2025-CT(R)) or "dried" (5% GST, Entry 71 of Notification 09/2025-CT(R)); ruled dried/taxable @5% - storage in dry/ventilated godowns held to amount to drying; Gujarat AAR ruling in Akshar Traders distinguished as non-binding under Section 103.

What is the output GST rate for loading of ballast which is stacked adjacent to the railway tracks into the railway wagons which is stationed on the railway track by using JCB loader ( machinery).

Whether the seeds qualify as "fresh" (NIL, Entry 87 of Notification 10/2025-CT(R)) or "dried" (5% GST, Entry 71 of Notification 09/2025-CT(R)); ruled dried/taxable @5% - storage in dry/ventilated godowns held to amount to drying; Gujarat AAR ruling in Akshar Traders distinguished as non-binding under Section 103.

Whether the seeds qualify as "fresh" (NIL, Entry 87 of Notification 10/2025-CT(R)) or "dried" (5% GST, Entry 71 of Notification 09/2025-CT(R)); ruled dried/taxable @5% - storage in dry/ventilated godowns held to amount to drying; Gujarat AAR ruling in Akshar Traders distinguished as non-binding under Section 103.

Whether the seeds qualify as "fresh" (NIL, Entry 87 of Notification 10/2025-CT(R)) or "dried" (5% GST, Entry 71 of Notification 09/2025-CT(R)); jurisdictional officer's legal opinion favoured exemption (Entry 87), but Authority ruled dried/taxable @5% - storage in dry/ventilated godowns held to amount to drying; Gujarat AAR ruling in Akshar Traders distinguished as non-binding under Section 103.

Applicability of GST rate (12% at tender/bid date vs. 18% post 18.07.2022 under Notification 03/2022-CT(R)) on an ongoing composite works contract; applicant withdrew the application at the personal hearing with liberty to file afresh - no ruling given.

Applicability of GST rate (12% at tender/bid date vs. 18% post 18.07.2022 under Notification 03/2022-CT(R)) on an ongoing composite works contract; applicant withdrew the application at the personal hearing with liberty to file afresh - no ruling given.

Whether the seeds qualify as "fresh" (NIL, Entry 87 of Notification 10/2025-CT(R)) or "dried" (5% GST, Entry 71 of Notification 09/2025-CT(R)); ruled fresh/exempt (NIL GST) under Entry 87 - Authority accepted that no drying/processing occurred; Gujarat AAR ruling in Akshar Traders (persuasive, not binding under Section 103) supported the conclusion.

Application withdrawn by the Applicant.

Application withdrawn by the Applicant.