Tax classification of seeds for sowing amended; entry substituted, altering GST rate schedule effective from October. Substitutes S. No. 86 in the Schedule of Notification No. 02/2017-State Tax (Rate) with an entry classifying 'Seeds, fruit and spores, of a kind used for sowing' under tariff heading 1209, excluding seeds for any use other than sowing; the substitution takes effect on the first day of October, 2021.