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

Q1) Whether Psyllium Seeds (Isabgol) 12119013 brought by cultivators/farmers to an Agricultural Produce Market Committee (APMC) and sold through the auction mechanism in their natural, raw and unprocessed form — without undergoing drying, dehydration, freezing, grading, polishing, crushing, milling, roasting, chemical treatment or any other processing activity — are classifiable under Tariff Item 12119013 and are accordingly exempt from levy of GST under Entry No. 87 of Notification No. 10/2025 -Central Tax (Rate) dated 17.09.2025, as amended from time to time? 

Ans.- Yes, the Psyllium Seeds (Isabgol) brought by cultivators/farmers to an Agricultural Produce Market Committee (APMC) and sold through the auction mechanism in their natural, raw and unprocessed form — without undergoing drying, dehydration, freezing, grading, polishing, crushing, milling, roasting, chemical treatment or any other processing activity — are classifiable under Tariff Item 12119013. However, the Psyllium Seeds (Isabgol) supplied by the applicant can not be said to qualify as "fresh" Isabgol seeds and are not 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 perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or "chilled." The same are liable to tax @ 5% under Notification No. 09/2025-CT dt 17.09.2025. 

Q2) Whether threshing undertaken by cultivators for separating Psyllium Seeds (Isabgol) from the harvested crop constitutes merely a harvesting activity and not processing or manufacture for the purpose of classification and exemption under GST? 

Ans.- We do not find this question fit for pronouncement of ruling as it do not fall within the ambit of Section 97(2) of the GST Act.

GST rate on job work services for handicraft goods (5% concessional rate held applicable only while applicant is registered and goods are genuinely handmade); classification of resin statues (held under HSN 3926, not 9703 - not "original sculptures"); exemption for deities of marble (Ch. 68) and wood (Ch. 44) under Entry 124 of Notification 10/2025-CT(R).

Whether the supply of 'Paper Bags' made out of paper or paper board, classifiable under Heading 4819 and more specifically under Tariff Item 48194000 (sacks and bags, including cones, of paper, paperboard, cellulose wadding or webs of cellulose fibres"), is liable to Goods and Service Tax (GST) at the rate of 18% under Entry No.185 of Schedule II to Notification No.01/2017-Central Tax(Rate), as amended, which specifically covers all goods under Heading 4819 (except 4819.10 & 4819.20), including sacks and bags, or whether the same could fall under the general and residual entry No.319 of Schedule 1 (5%) inserted vide Notification No.09/2025-Central Tax (Rate) dated 17.09.2025 (pursuant to the 54th GST Counsel meeting), which broadly refers to "Paper Sacks/Bags" under HSN 39 and 48?"

Classification of various stone products under HSN 6802, determination of applicable GST rate and applicability of Notification No. 13/2025-Central Tax (Rate) dated 17.09.2025.

(a) Whether 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 perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or "chilled”? 

(b) Alternatively, whether Psyllium Seeds (Isabgol) as discussed above qualifies as "goods of seed quality" and are exempt from GST under Entry 77 (HSN 12) of Notification No.10/2025-Central Tax (Rate) dated 17.09.2025?"

1. What is the applicable HSN code for in‐vitro diagnostic ELISA kits?

 2. What is the applicable GST rate for in‐vitro diagnostic ELISA kits?

 3. Are these HSN Code and IGST Rate for all in‐vitro diagnostic ELISA kits the same? 

4. Are different GST rate applicable on imported /trade in‐vitro diagnostic ELISA kits and own manufactured in‐vitro diagnostic ELISA kits.

1. Whether the supply of our black mineral water with brand name “ALVA” manufactured and supplied by the applicant is classifiable under HSN 22011010 (i.e. mineral waters and aerated waters : mineral waters”) or some other HSN heading for the purpose of GST?

 2. In the event HSN 22011010 is not held applicable, the applicant requests the AAR to kindly specify the correct HSN heading and the GST rate applicable to the said product.

What is the appropriate tariff classification under GST HSN of Pooja Panneer' (Rose water) supplied exclusively for puja/ritual use, marketed as "Pooja Rose Water / Panneer", in small retail packs?

Applicability of a notification issued under the provisions of the Act. Specifically, classification of bio compostable carry bags under Chapter 39 (HSN 39232990) and whether they are covered under Schedule I of Notification No. 9/2025 - Central Tax (Rate) attracting 5% GST.

1. Whether they have the option to either: a) Pay GST at the rate of 2.5% CGST and 2.5% SGST without availing Input Tax Credit (ITC), or b) Pay GST at the rate of 9% CGST and 9% SGST with availing ITC, as per Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended by Notification No. 20/2019-Central Tax (Rate) dated 30.09.2019, effective from 01.10.2019. 

2. What is the applicable GST rate for food supply services provided for occasional events, where no labour or on-site services are involved, and the food is prepared at their own premises and transported to the recipient's location at their own risk? 

3. What is the applicable HSN Code?