Seeds are those parts of the plant that can germinate without debris, without infections and give rise to another plant of same species & sold ultimately to farmers. The seeds are often consumed. In order to differentiate between grain that is not suitable for germination or not intended for germination, exemption entries qualify the grain with the words ‘of seed quality’.
(ICAI FAQ PUBLICATION 06-09-2017 EXEMPTION ON SUPPLY OF GOODS : FAQ NO. 25)