Instruction No. 3524/2018-GST of the Central Board of Indirect Taxes and Customs dated 24th April, 2018 on the sale of seeds [C11-PGP]

As at 7 September 2026. In force. No commencement recorded.

Dates: made 24 April 2018; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Synthetic. This instrument, its title, its number and its words are generated by the register, beneath the Act its recital names.

Cite: Instruction No. 3524/2018-GST of the Central Board of Indirect Taxes and Customs dated 24th April, 2018 on the sale of seeds, Instruction No. 3524/2018-GST, 24th April, 2018 [C11-PGP]. Machine: C11-PGP.

Instruction No. 3524/2018-GST

GOVERNMENT OF INDIA

Central Board of Indirect Taxes and Customs

New Delhi, dated the 24th April, 2018

INSTRUCTION

All Registrars,

Subject: The sale of seeds by dealers under the Central Goods and Services Tax Act, 2017, regarding.

In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions

1. References have been received seeking clarification on the manner in which section 168 applies to the sale of seeds by dealers.

2. The matter has been examined. Every dealer carrying on the sale of seeds shall make an application in Form A to the Registrar within fifteen days, accompanied by a fee of one hundred rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the sale of seeds is undertaken, and the Registrar shall dispose of it within fifteen days of its receipt.

4. Difficulties, if any, in the implementation of this instruction may be brought to the notice of the Central Board of Indirect Taxes and Customs.

(Under Secretary to the Government of India)

Made under

Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions". Names section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) [S10-BP2]. Vires verified.

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