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<h1>Central Government Amends Tax Notification to Update Sowing Seeds Entries Effective October 1, 2021.</h1> The Central Government has issued Notification No. 9/2021-Central Tax (Rate) to amend Notification No. 2/2017-Central Tax (Rate) dated June 28, 2017. This amendment, effective from October 1, 2021, modifies the schedule by replacing S. No. 86 and its entries with new entries. The updated entry specifies that seeds, fruit, and spores used for sowing are covered, excluding seeds intended for any other use. This change is made under the authority of the Central Goods and Services Tax Act, 2017, following recommendations from the Council.