1.Whether the seeds produced/ procured and processed, packed and sold by the Applicant as seeds for sowing are agricultural produce in terms of the definition under the Notification No. 12/2017- Central Tax (Rate) dated 28-06-2017 and 11/2017- Central Tax (Rate) dated 28-06 2017.
2) Whether the storage of the seeds in the leased storage facility/godowns, loading, unloading and packing of the seeds (heading No.9986) by the
job worker on job work basis are exempt from payment of GST in terms of Sl.No.54(e) of the Notification No! 12/2017- Central Tax (Rate)dated 28-06 2017 and Sl.No.24(1)(e) of the Notification No. 11/2017- Central Tax (Ret)dated 28-06-2017 or any entry/entries of the above notifications. Other
3) Whether the processes, namely, cleaning, drying, grading and treatment with chemicals (heading No.9986) carried out by the job worker on job work basis are exempt from payment of GST in terms of Sl.No.54(c), (h) of the Notification No. 12/2017- Central Tax (Rate)dated 28-06-2017 read with the definition of "agricultural produce" there under and Sl.No.24(1)(c), (h) and (ill) of the Notification No. 11/2017- Central Tax (Rate)dated 28-06 2017 read with the definition of "agricultural produce" the reunderor any other entry/entries of the above notifications.
4.Whether the transport of seeds from the farm lands to storage facility/godown of the applicant, transport of seeds from one storage facility/godown of the applicant to the other
storage facility/godown of the applicant, transport of packed seeds from storage facility/godown of the applicant to the distributor and transport of sales-returns, if any, (heading No.9965 or 9967) is exempt from payment of GST in terms of Sl.No. 21(a) of the Notification No. 12/2017- Central Tax (Rate)dated 20-06-2017 or any entry/entries of the above notifications.
5. In respect of the processes undertaken by the applicant, namely, cleaning, drying, grading, treatment with chemicals and packing (headingNo.9986), for himself, whether any 'supply is involved in terms of section 7(a) of the CGST Act, 2017,so as to be taxable
