Tax on Agriculture: GST applicable on seeds used in agriculture say two tax rulings

The  Telangana Authority of Advance Ruling  ( AAR ) has said in two rulings that seeds are not “agricultural produce” and should attract goods and services tax ( GST ), a development that could create complications for the agriculture sector in the future.  In both the rulings, the AAR said that “seed” is treated separately from “grain”.  The law applicable to grain and seed wi…