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of <h1>Bihar Amends GST Schedule: Seeds for Sowing Exempt, Effective October 1, 2021, per Notification No. 09/2021.</h1> Notification No. 09/2021-State Tax (Rate) issued by the Commercial Tax Department of Bihar seeks to amend Notification No. 02/2017-State Tax (Rate) dated 29th June 2017. Under the authority of the Bihar Goods and Services Tax Act, 2017, the Governor of Bihar, following the Council's recommendations, has amended the Schedule by substituting the entry for S. No. 86. The updated entry specifies 'Seeds, fruit and spores, of a kind used for sowing,' excluding seeds meant for any other use. This amendment takes effect on October 1, 2021.
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