IGST classification of seeds for sowing clarified; tariff schedule entry substituted and non sowing seeds excluded. Amendment substitutes the Schedule entry to classify 'Seeds, fruit and spores, of a kind used for sowing' under tariff heading 1209 and states, by way of explanation, that this entry does not cover seeds meant for any use other than sowing; the substitution replaces the earlier S. No. 86 and is made a further amendment to the principal IGST rate notification, taking effect from the first day of October.
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IGST classification of seeds for sowing clarified; tariff schedule entry substituted and non sowing seeds excluded.
Amendment substitutes the Schedule entry to classify "Seeds, fruit and spores, of a kind used for sowing" under tariff heading 1209 and states, by way of explanation, that this entry does not cover seeds meant for any use other than sowing; the substitution replaces the earlier S. No. 86 and is made a further amendment to the principal IGST rate notification, taking effect from the first day of October.
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