As per recent rate changes notification exemption has been withdrawn for serial no. 65-75 of not. no. 2 / 2017. Accordingly labelled package of 4 kgs of maize seeds for sowing purpose should be taxable. correct if wrong.
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Quick Summary
Recent notification changes have withdrawn exemptions for certain serial numbers, impacting the taxability of labelled 4kg packages of maize seeds intended for sowing. Previously considered exempt under cereals or pulses, these seeds are now likely taxable. This discussion clarifies the updated regulations and points to specific notification details for accurate interpretation.
Sir I have attached photo of previous notification of exemption and current notification mentioning pre packaged and labelled. Plz see point no. v in new notification and S. No. 65 in old one.
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