Central Excise - Revision of Road and Infrastructure Cess (RIC) Rate on Exports of Diesel Outside India Notification No. 48/2026-Central Excise, dtd. 1-9-2026 [F. No. 190349/13/2026-TRU] Central Excise - Revision of Special Additional Excise Duty (SAED) Rate on Exports of Aviation Turbine Fuel (ATF) Outside India Notification No. 47/2026-Central Excise, dtd. 1-9-2-2026 [F. No. 190349/13/2026-TRU] Central Excise - Revision of Special Additional Excise Duty (SAED) Rates on Exports of Petrol Outside India Notification No. 46/2026-Central Excise, dtd. 1-9-2026 [F. No. 190349/13/2026-TRU] States GST & VAT - QUESTION : Applicant is engaged in the business of manufacturing and supply of compostable bags and packing materials, biodegradable bags and packing materials and recycled products. They state that the compostable bags and packing materials manufactured by them are tested by CIPET-Institute of Plastics Technology, under the IS 17088 standards and have been certified as biodegradable vide their certificate No.59002 dated 23-10-2019. These products are stated to be manufactured using biodegradable polymer blends such as Poly Lactic Acid (PLA) & Poly Butylene Adipate Terephthalate (PBAT), which are essentially designed to biodegrade into organic matter, water and CO2 without toxic residue. They have further stated that the CPCB, New Delhi, has issued them a certificate in No. B-17011/7/PWM(COMP)/ 2021(SPPL) dated 02-03-2021, certifying that they have fulfilled the criteria as per the revised SOP, to manufacture compostable carry bags. The Applicant state that their products are at present, classified under Chapter heading 3923 - Articles for the conveyance or packing of goods, of plastics ; that, however, w.e.f. 22-09-2025, the GST rate on ‘Chapter 39/48 - specified paper sacks/ bags and Bio-degradable bags’ has been reduced to 5%, vide Notification 9/2025-CT (R) dated 17-09-2025. Applicant sought for Advance Ruling on following questions: 1. Classification/HSN : Whether the applicant’s compostable bags and packing materials are classifiable under Chapter 39 (if, of plastic/compostable polymer) or Chapter 48 (if of paper) and the appropriate HSN? 2. Rate of tax & applicability of Notification - Whether supplies of the said compostable bags and packing materials are covered by the entry ‘Paper sacks/Bags and bio-degradable bags’ (Ch 39, 48) in Schedule I of Notification 9/2025-CTR, attracting 5% GST wef 22-09-2025? RULING : 1. The ‘compostable bag’ is made from polymer materials, including PLA and PBAT, and hence are classifiable under Chapter 39, ‘Plastics and articles thereof’, and more specifically, under Chapter heading 3923 2990 - ‘Articles for the conveyance or packing of goods, of other plastics - sacks and bags (including cones)’. 2. No, the supplies of the compostable bags and packing materials are not covered by the entry 319 - ‘Paper sacks/Bags and bio-degradable bags’ (Ch 39, 48) in Schedule I of Notification 9/2025-CTR dated 17-09-2025. Symphony Polymers Private Limited, In re (2026) 131 ITPJ (SG) 337 (AAR) States GST & VAT - QUESTION : Applicant is engaged in the business of sanitation, solid waste management, and urban cleanliness. Tamil Nadu is one of the most urbanised states in the country with around 53% of urban population in 2021 and is expected to be 57% by 2030. In order to provide inclusive housing for the urban poor families in Tamil Nadu, The Tamil Nadu Slum Areas (Improvement and Clearance) Act, 1971 (Tamil Nadu Act 11 of 1971) was enacted with the objectives of improvement in slum areas by providing basic amenities including affordable housing to urban poor families. Section 34 of the Tamil Nadu Slum Areas (Improvement and Clearance) Act, 1971 provided for the establishment of the Tamil Nadu Slum Clearance Board. Subsequently, the Government changed the nomenclature of Tamil Nadu Slum Clearance Board as “Tamil Nadu Urban Habitat Development Board” vide G.O.(MS). No.103, Housing and Urban Development Department, dated 01-09-2021. Accordingly, the Government amended the Tamil Nadu Slum Areas (Improvement and Clearance) Act, 1971, to provide a statutory footing to the aforesaid change in nomenclature of the Board. The Greater Chennai Corporation, established under the Chennai Municipal Corporation Act, 1919, floated a tender for appointment of an agency for upkeeping and maintenance of the Tamil Nadu Urban Habitat Development Board Housing Units in Zone 15 - Outer Perumbakkam for a period of nine months from 17-05-2025 to 17-03-2026. The Applicant submitted a bid for the aforesaid tender floated by the Greater Chennai Corporation which was accepted and approved vide Council Resolution. Applicant sought for Advance Ruling on following questions: 1. What is the classification of the services under the GST Act viz., “upkeeping and maintenance” of Tamil Nadu Urban Habitat Development Board Housing Units in Zones 15 - Outer Perumbakkam? 2. Whether the aforesaid services provided by the Applicant is entitled to exemption under Serial No 3A of Notification No 12/2017-Central Tax (Rate) dated 28-07-2017, as amended from time to time? RULING : 1. The classification of services of upkeep and maintenance of TNUHDB units in Zone 15-Outer Perumbakkam undertaken by the applicant as part of an agreement with Greater Chennai Corporation would fall under SAC 999423: General Waste collection services - residential. 2. The applicant is not eligible for exemption from GST under Sl. No. 3A of Notfn. No. 12/2017-CT(Rate) dated 28-06-2017 and the corresponding Notification issued under TNGST Act, 2017 for the impugned supply of services not being ‘Composite supply of goods and services’. Gokulram Shanmugam Kantharajan (Trade Name Jay Kay Trans), In re (2026) 131 ITPJ (SG) 336 (AAR) States GST & VAT - QUESTION : Applicant is engaged in the trading business of Psyllium seeds, commonly known as Isabgol, to be purchased directly from farmers through official auctions conducted by the Agricultural Produce Market Committees (APMCs) within the State of Rajasthan. The applicant proposes to supply such Psyllium seeds (Isabgol), without undertaking any processing or subsequent value addition, to Isabgol processing units, and the said activities are proposed to be carried out in the ordinary course of business. The applicant proposes to undertake the following structured activities in the ordinary course of business operations: n Procurement of Psyllium seeds (Isabgol) directly from farmers through standard Agricultural Produce Market Committee (APMC) auctions. n Storage of such seeds in designated godowns without performing any mechanical or chemical processing. n Supply of the said Psyllium seeds (Isabgol), without any processing, to specialized Isabgol processing units engaged in the mechanical extraction of Psyllium (Isabgol) husk. n The commodity proposed to be traded is raw Psyllium seeds (Isabgol) that will be procured from the farmers by APMC after the completion of threshing (which represents the operation of separating the grains from the plants performed by the farmers, at there farmes without any subsequent alteration in form, character, or chemical composition). Applicant sought Advance Ruling on following questions: 1. Whether Psyllium Seeds (Isabgol) supplied in their natural, raw and unprocessed form as procured through Agricultural Produce Market Committee (APMC) auctions directly from farmers, without undergoing any drying, freezing, crushing or other processing qualifies as 'fresh' Isabgol seeds and are exempted under Entry 87 (HSN 1211) of Notification No. 10/2025-Central Tax (Rate) dated 17-9-2025 as 'Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled'? 2. Whether Psyllium Seeds (Isabgol) as discussed above qualifies as “goods of seed quality” and are exempt from GST under Entry 77 (HSN 12) of Notification No. 10/2025-Central Tax (Rate) dated 17-9-2025? RULING : 1. No, Psyllium Seeds (Isabgol) supplied by the applicant cannot be said to qualify as “fresh” Isabgol seeds and are not exempted under Entry 87 (HSN 1211) of Notification No. 10/2025-Central Tax (Rate) dated 17-9-2025 as “Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or “chilled.” The same are liable to tax @ 5% under Notification No. 09/2025-CT dt 17-9-2025. 2. No, Psyllium Seeds (Isabgol) supplied by the applicant cannot be said to qualify as “fresh” Isabgol seeds and are not exempted under Entry 87 (HSN 1211) of Notification No. 10/2025-Central Tax (Rate) dated 17-9-2025 as “Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or “chilled.” The same are liable to tax @ 5% under Notification No. 09/2025-CT dt 17-9-2025. M/s. Surendra Bucha, In re (2026) 131 ITPJ (SG) 333 (AAR) States GST & VAT - QUESTION : Applicant is engaged in the trading business of Psyllium seeds, commonly known as Isabgol, to be purchased directly from farmers through official auctions conducted by the Agricultural Produce Market Committees (APMCs) within the State of Rajasthan. The applicant proposes to supply such Psyllium seeds (Isabgol), without undertaking any processing or subsequent value addition, to Isabgol processing units, and the said activities are proposed to be carried out in the ordinary course of business. The applicant proposes to undertake the following structured activities in the ordinary course of business operations: n Procurement of Psyllium seeds (Isabgol) directly from farmers through standard Agricultural Produce Market Committee (APMC) auctions. n Storage of such seeds in designated godowns without performing any mechanical or chemical processing. n Supply of the said Psyllium seeds (Isabgol), without any processing, to specialized Isabgol processing units engaged in the mechanical extraction of Psyllium (Isabgol) husk. n The commodity proposed to be traded is raw Psyllium seeds (Isabgol) that will be procured from the farmers by APMC after the completion of threshing (which represents the operation of separating the grains from the plants performed by the farmers, at there farmes without any subsequent alteration in form, character, or chemical composition). Applicant sought Advance Ruling on following questions: 1. Whether Psyllium Seeds (Isabgol) supplied in their natural, raw and unprocessed form as procured through Agricultural Produce Market Committee (APMC) auctions directly from farmers, without undergoing any drying, freezing, crushing or other processing qualifies as 'fresh' Isabgol seeds and are exempted under Entry 87 (HSN 1211) of Notification No. 10/2025-Central Tax (Rate) dated 17-9-2025 as 'Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled'? 2. Whether Psyllium Seeds (Isabgol) as discussed above qualifies as “goods of seed quality” and are exempt from GST under Entry 77 (HSN 12) of Notification No. 10/2025-Central Tax (Rate) dated 17-9-2025? RULING : 1. No, Psyllium Seeds (Isabgol) supplied by the applicant cannot be said to qualify as “fresh” Isabgol seeds and are not exempted under Entry 87 (HSN 1211) of Notification No. 10/2025-Central Tax (Rate) dated 17-9-2025 as “Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or “chilled.” The same are liable to tax @ 5% under Notification No. 09/2025-CT dt 17-9-2025. 2. No, Psyllium Seeds (Isabgol) supplied by the applicant cannot be said to qualify as “fresh” Isabgol seeds and are not exempted under Entry 87 (HSN 1211) of Notification No. 10/2025-Central Tax (Rate) dated 17-9-2025 as “Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or “chilled.” The same are liable to tax @ 5% under Notification No. 09/2025-CT dt 17-9-2025. M/s. Shrigopal Jaju, In re (2026) 131 ITPJ (SG) 332 (AAR) States GST & VAT - QUESTION : Applicant is engaged in the trading business of Psyllium seeds, commonly known as Isabgol, to be purchased directly from farmers through official auctions conducted by the Agricultural Produce Market Committees (APMCs) within the State of Rajasthan. The applicant proposes to supply such Psyllium seeds (Isabgol), without undertaking any processing or subsequent value addition, to Isabgol processing units, and the said activities are proposed to be carried out in the ordinary course of business. The applicant proposes to undertake the following structured activities in the ordinary course of business operations: n Procurement of Psyllium seeds (Isabgol) directly from farmers through standard Agricultural Produce Market Committee (APMC) auctions. n Storage of such seeds in designated godowns without performing any mechanical or chemical processing. n Supply of the said Psyllium seeds (Isabgol), without any processing, to specialized Isabgol processing units engaged in the mechanical extraction of Psyllium (Isabgol) husk. n The commodity proposed to be traded is raw Psyllium seeds (Isabgol) that will be procured from the farmers by APMC after the completion of threshing (which represents the operation of separating the grains from the plants performed by the farmers, at there farmes without any subsequent alteration in form, character, or chemical composition). Applicant sought Advance Ruling on following questions: 1. Whether Psyllium Seeds (Isabgol) supplied in their natural, raw and unprocessed form as procured through Agricultural Produce Market Committee (APMC) auctions directly from farmers, without undergoing any drying, freezing, crushing or other processing qualifies as 'fresh' Isabgol seeds and are exempted under Entry 87 (HSN 1211) of Notification No. 10/2025-Central Tax (Rate) dated 17-9-2025 as 'Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled'? 2. Whether Psyllium Seeds (Isabgol) as discussed above qualifies as “goods of seed quality” and are exempt from GST under Entry 77 (HSN 12) of Notification No. 10/2025-Central Tax (Rate) dated 17-9-2025? RULING : 1. No, Psyllium Seeds (Isabgol) supplied by the applicant cannot be said to qualify as “fresh” Isabgol seeds and are not exempted under Entry 87 (HSN 1211) of Notification No. 10/2025-Central Tax (Rate) dated 17-9-2025 as “Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or “chilled.” The same are liable to tax @ 5% under Notification No. 09/2025-CT dt 17-9-2025. 2. No, Psyllium Seeds (Isabgol) supplied by the applicant cannot be said to qualify as “fresh” Isabgol seeds and are not exempted under Entry 87 (HSN 1211) of Notification No. 10/2025-Central Tax (Rate) dated 17-9-2025 as “Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or “chilled.” The same are liable to tax @ 5% under Notification No. 09/2025-CT dt 17-9-2025. M/s. Rajendra Prasad Purshotammoondra, In re (2026) 131 ITPJ (SG) 330 (AAR) States GST & VAT - QUESTION : Applicant is engaged in the trading business of Psyllium seeds, commonly known as Isabgol, to be purchased directly from farmers through official auctions conducted by the Agricultural Produce Market Committees (APMCs) within the State of Rajasthan. The applicant proposes to supply such Psyllium seeds (Isabgol), without undertaking any processing or subsequent value addition, to Isabgol processing units, and the said activities are proposed to be carried out in the ordinary course of business. The applicant proposed to undertake the following structured activities in the ordinary course of business operations: n Procurement of Psyllium seeds (Isabgol) directly from farmers through standard Agricultural Produce Market Committee (APMC) auctions. n Storage of such seeds in designated godowns without performing any mechanical or chemical processing. n Supply of the said Psyllium seeds (Isabgol), without any processing, to specialized Isabgol processing units engaged in the mechanical extraction of Psyllium (Isabgol) husk. n The commodity proposed to be traded is raw Psyllium seeds (Isabgol) that will be procured from the farmers by APMC after the completion of threshing (which represents the operation of separating the grains from the plants performed by the farmers, at there farmes without any subsequent alteration in form, character, or chemical composition). Applicant sought Advance Ruling on following questions: 1. Whether Psyllium Seeds (Isabgol) supplied in their natural, raw and unprocessed form as procured through Agricultural Produce Market Committee (APMC) auctions directly from farmers, without undergoing any drying, freezing, crushing or other processing qualifies as 'fresh' Isabgol seeds and are exempted under Entry 87 (HSN 1211) of Notification No. 10/2025-Central Tax (Rate) dated 17-9-2025 as 'Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled'? 2. Whether Psyllium Seeds (Isabgol) as discussed above qualifies as “goods of seed quality” and are exempt from GST under Entry 77 (HSN 12) of Notification No. 10/2025-Central Tax (Rate) dated 17-9-2025? RULING : 1. No, Psyllium Seeds (Isabgol) supplied by the applicant cannot be said to qualify as “fresh” Isabgol seeds and are not exempted under Entry 87 (HSN 1211) of Notification No. 10/2025-Central Tax (Rate) dated 17-9-2025 as “Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or “chilled.” The same are liable to tax @ 5% under Notification No. 09/2025-CT dt 17-9-2025. 2. No, Psyllium Seeds (Isabgol) supplied by the applicant cannot be said to qualify as “fresh” Isabgol seeds and are not exempted under Entry 87 (HSN 1211) of Notification No. 10/2025-Central Tax (Rate) dated 17-9-2025 as “Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or “chilled.” The same are liable to tax @ 5% under Notification No. 09/2025-CT dt 17-9-2025. M/s. Jai Mata Di, In re (2026) 131 ITPJ (SG) 329 (AAR) States GST & VAT - QUESTION : Applicant is engaged in the business of handicraft items made of brass, wood, resin and marble in the name of Shree Handicraft. In the course of business, the applicant intends to purchase raw brass falling under HSN 7403 and will send the same to job workers for carrying out processing activities. After processing, statues of brass will be sold under HSN 8306. The applicant is also willing to avail job work services in relation to handicraft items made of wood related to HSN 4420. The applicant also intends to be engaged in the supply of Resin statues. The applicant is also willing to deal in deities made of marble/wood and seeks clarity regarding their classification and exemption. Accordingly, the applicant seeks this Advance Ruling on the questions raised herein. The applicant sought advance ruling on following questions: 1. Whether the same GST rate on job work services will apply for handicraft items made of wood concerning HSN 4420? This question is concerning applicability of Entry No. 26 of Notification No. 11/2017-Central Tax (Rate) dated 28-6-2017, as amended by Notification No. 46/2017-Central Tax (Rate), dated 14-11-2017. 2. Whether Resin Statues/Vases are classifiable under HSN 97030090? 3. Whether Deity made of Marble classifiable under Chapter 68 and Deity made of Wooden classifiable under Chapter 44 are exempt from GST under S. No.124 of Notification No. 09/2025-Central Tax (Rate) dated 17-9-2025 read with corresponding Notification No. 10/2025-lntegrated Tax (Rate) dated 17-9-2025 and what will be the correct 8-digit HSN for Deity made of Marble and Deity made of Wooden? RULING : 1. Services by way of job work in relation to the handicraft items of brass, i.e. raw brass of HSN 7403 processed into brass statues of HSN 8306, would attract GST at 5% (CGST 2.5% plus SGST 2.5%) under item (ii)(j) of SI. No. 26 (Heading 9988) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as substituted with effect from 22-9-2025 by Notification No. 15/2025-Central Tax (Rate) dated 17-9-2025, and the corresponding State notification, provided firstly, that the applicant is a registered person at the relevant time, so that the process answers the definition of "job work" under section 2(68) of the GST Act, and secondly, that the goods qualify as "handicraft goods" within the meaning of Notification No. 32/2017-Central Tax dated 15-9-2017, i.e. are made by craftsmen predominantly by hand. The same rate of 5%, subject to the same conditions, would apply to job work services in relation to handicraft items of wood covered under HSN 4420, being carved wood products at SI. No. 4 of the said notification. Where these conditions are not fulfilled, the services in question would attract GST at 18% under item (iv) or item (vii), as the case may be, of the said SI. No. 26. 2. Resin statues merit classification under tariff item 3926 40 29 (statuettes: other) and ornamental resin vases under tariff item 3926 40 99 (other ornamental articles) of the Customs Tariff, and not under tariff item 9703 00 90. 3. Deities made of marble are classifiable under Chapter 68 and deities made of wood under Chapter 44 of the Customs Tariff, and both answer the description "Deities made of stone, marble or wood" appearing against S.No. 124 ibid. The supply of such deities is accordingly exempt from GST with effect from 22-9-2025. The Court clarified that the exemption is available only where the article supplied is in fact a 'deity', that is to say, an idol or murti of a god or goddess; decorative statues or figures which are not deities would not get the benefit of the said entry. Further, since the entry in column (2) against S.No. 124 is at the Chapter level ("44 or 68"), the exemption does not depend upon any particular sub-classification at the eight-digit level. Tushar Agarwal, In re (2026) 131 ITPJ (SG) 327 (AAR)