UTGST exemption for psyllium seeds takes effect through their inclusion in the absolute exemption schedule.
Notifications
GST
Psyllium seeds (Isobgul/Isobgol), classified under tariff heading 1211 90 13, are inserted as serial number 87A in the schedule to Notification No. 10/2025-Union Territory Tax (Rate). The insertion extends the notification's absolute exemption from Union Territory GST to supplies of those goods, effective from 1 November 2026.
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