Public Notice No. 536/2020 of the Office of the Commissioner of Central Tax, Bengaluru dated 15th April, 2020 on the sale of seeds [C11-VXX]
As at 7 September 2026. In force. No commencement recorded.
Public Notice No. 536/2020
GOVERNMENT OF INDIA
Office of the Commissioner of Central Tax, Bengaluru
Bengaluru, dated the 15th April, 2020
PUBLIC NOTICE
To
All Registrars,
Subject: The sale of seeds by dealers under the Central Goods and Services Tax Act, 2017, regarding.
Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder.
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 B to the Central Government within sixty days, accompanied by a fee of two thousand 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 Central Government shall dispose of it within sixty days of its receipt.
4. Difficulties, if any, in the implementation of this public notice may be brought to the notice of the Office of the Commissioner of Central Tax, Bengaluru.
(Under Secretary to the Government of India)
Made under
Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder.". Names section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) [S10-BP2]. Vires verified.
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