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of <h1>Govt amends Notification No. 2/2017 to clarify tax on seeds used for sowing under IGST Act, effective Oct 2021.</h1> The Central Government has issued Notification No. 9/2021-Integrated Tax (Rate) to amend Notification No. 2/2017-Integrated Tax (Rate) dated June 28, 2017. Effective from October 1, 2021, this amendment involves changes in the schedule related to S. No. 86, specifically concerning seeds, fruit, and spores used for sowing. The entry clarifies that it does not include seeds intended for purposes other than sowing. This notification is issued under the authority of the Integrated Goods and Services Tax Act, 2017, following the recommendations of the Council.
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