Classification of Goods — In the instant case, applicant is seeking Advance Ruling on the following issues—
Whether Tamarind Seed attracts Nil Rate of Tax under HSN Code 1209 (Forest Trees Seed) or Not

Held that—The Tamarind Seed as referred by the applicant is classified under Schedule - I as per Sl.No. 70 of Chapter / Heading/ Sub- Heading/ Tariff Item of 1207 as per the table of Notification No 1/2017-CT (Rate), Dated: 28th June 2017 and the applicable rate of tax is 5%.—Kalagarla Suryanarayana Son, In Re… [2019] 19 TAXLOK.COM 136 (AAR-AP)