Case LawAdvance Ruling No. GUJ/GAAR/R/2026/21
Jigneshkumar Narayandas Patel (Prop: Akshar Traders) ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- May 28, 2026
- Type:
- Advance Ruling
- Members:
- Sushma Vora, Vishal Malani
Subject
Unprocessed Psyllium Seeds Procured from Farmers Exempt from GST as Fresh Produce
Exemption
Summary
The Authority for Advance Ruling has allowed the application, holding that Psyllium seeds (Isabgol) supplied in their natural, raw, and unprocessed form, procured directly from farmers through APMC auctions, qualify as "fresh" Isabgol seeds and are t…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s. Jigneshkumar Narayandas Patel (Trade name: Akshar Traders), Mun.No.8/8/220, Shop No.220, Market Yard, Sidhpur, Taluka-Sidhpur, Patan, Gujarat-384151 [for short — applicana is registered under GST and their GSTIN is 24BEGPP6511L2ZB. 2. The applicant is a proprietorship firm proposed to be engaged in trading business of Psyllium se…