Tariff amendment: Seeds for sowing reclassified under HS code, altering GST schedule entries and effective implementation. 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.