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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Tariff amendment: Seeds for sowing reclassified under HS code, altering GST schedule entries and effective implementation.</h1> Substitution of S. No. 86 in the GST rate Schedule classifies 'Seeds, fruit and spores, of a kind used for sowing' under tariff heading 1209 and provides an explanation excluding seeds meant for any use other than sowing; this replaces the prior entry in Notification No. 2/2017-Central Tax (Rate) and takes effect from the commencement date set in the notification.

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