Regarding interstate purchase from URP.

This discussion clarifies GST implications when a Himachal Pradesh-based, GST-registered individual purchases agricultural goods such as spices and oilseeds from farmers in Uttar Pradesh. While many agricultural items are GST exempt, spices and oilseeds (for edible use) are taxable at 5%. The conversation also addresses whether Reverse Charge Mechanism (RCM) applies and the need for self-invoicing and e-way bills for interstate movement of these goods.