Classification of Goods —Applicant is wholesale dealer dealing in Tamarind, Tamarind seed, oil seeds, pulses and cereals and seeking Advance Ruling on the following issues—
Whether Tamarind Seed attracts Nil Rate under HSN Code 1209 (Forest Trees Seed) or not.

Held that— Seeds of Tamarind trees are nothing but seeds of forest trees which Tamarind seed is classified under HSN code 1207 and attracts tax rate of 5%—Venkata Vijaya Durga Traders, In Re… [2019] 19 TAXLOK.COM 137 (AAR-AP)