Case of Jigneshkumar Narayandas Patel, AAR Gujarat Ruling Dated 29th May 2026. AAR ruled that Psyllium Seeds (Isabgol) supplied in their natural, raw, and unprocessed form, procured through APMC auctions directly from farmers and not subjected to drying, freezing, crushing, or any other processing, qualify as ‘fresh’ Isabgol seeds and are exempt from GST under Entry 87 of Notification 10/2025 (Rate).