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Assam grows hybrid tomatoes yielding 25 tons or hectare, exported to neighboring states. Fiscal imports from Maharashtra incur 5 Percent GST, non fiscal via seed quality controls.
Tomatoes in Assam, cultivated in Goalpara and Dibrugarh, provide year round supply with varieties like Arka Rakshak resisting local pests, producing over 100,000 tons annually for salads and sauces. The crop supports monsoon adapted farming, but imports from southern India fill gaps during floods. Fiscally, domestic trade faces 5 percent GST, while exports to SAARC countries qualify for Rod TEP refunds up to 0.5 percent non fiscal regulations include NPPO certifications for pest free status.
