Page 95 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] IN RE : SARDA BIO POLYMERS PVT. LTD. 333
• Chapter 12 of CGST Tariff, 2017 is regarding “Oil seeds and oleagi-
nous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal
plants; straw and fodder”.
The relevant entry for the Psyllium plant and its parts in Chapter
Heading 1211, as reproduced below -

1211 PLANTS AND PARTS OF PLANTS
(INCLUDING SEEDS AND FRUITS), OF A
KIND USED PRIMARILY IN PERFUMERY, IN
PHARMACY OR FOR INSECTICIDAL,
FUNGICIDAL OR SIMILAR PURPOSE, FRESH,
CHILLED, FROZEN OR DRIED, WHETHER OR
NOT CUT, CRUSHED OR POWDERED
1211 20 00 - Ginseng roots
1211 30 00 - Coca leaf
1211 40 00 - Poppy straw
1211 50 00 - Ephedra
1211 90 - Other :
--- Seeds :
1211 90 11 ---- Ambrette seeds
1211 90 12 ---- Nuxvomica, dried ripe seeds
1211 90 13 ---- Psyllium seed (isobgul)
1211 90 14 ---- Neem seed
1211 90 15 ---- Jojoba seed
1211 90 19 ---- Other
--- Leaves, powder, flowers and pods :
1211 90 21 ---- Belladona leaves
1211 90 22 ---- Senna leaves and pods
1211 90 23 ---- Neem leaves, powder
1211 90 24 ---- Gymnema powder
1211 90 25 ---- Cubeb powder
1211 90 26 ---- Pyrethrum
1211 90 29 ---- Other
--- Bark, husk and rind :
1211 90 31 ---- Cascara sagrada bark
1211 90 32 ---- Psyllium husk (isobgul husk)
1211 90 33 ---- Gamboge fruit rind
1211 90 39 ---- Other

While examining the aforementioned Chapter Heading 1211, we
found that Psyllium seed is classified under HSN 12119013 whereas,
Psyllium Husk Powder is classified under HSN 12119032.
• To examine the GST rate on Psyllium Husk Powder, we have to re-
fer to rate Notification on goods i.e. Notification No. 1/2017-Central
Tax (Rate), dated 28-6-2017. We observe that, Psyllium Husk Pow-
der is covered under Serial No. 73 of Schedule-I of the said Notifica-
tion attracting GST @ 5% (SGST 2.5% + CGST 2.5%). The relevant
entry in respect of Psyllium Husk Powder is as under -
GST LAW TIMES  16th July 2020  95