Instruction No. 963/2021-GST of the Central Board of Indirect Taxes and Customs dated 22nd September, 2021 on the sale of seeds [C12-0HY]

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

Dates: made 22 September 2021; 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. 963/2021-GST of the Central Board of Indirect Taxes and Customs dated 22nd September, 2021 on the sale of seeds, Instruction No. 963/2021-GST, 22nd September, 2021 [C12-0HY]. Machine: C12-0HY.

Instruction No. 963/2021-GST

GOVERNMENT OF INDIA

Central Board of Indirect Taxes and Customs

New Delhi, dated the 22nd September, 2021

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 C to the Board within thirty 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 Board shall dispose of it within thirty 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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