In re Jigneshkumar Narayandas Patel (GST AAR Gujarat)

Date: May 28, 2026

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling

Subject Matter

Unprocessed Psyllium Seeds Procured from Farmers Exempt from GST as Fresh Produce

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…

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…

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