Tax scope for seeds used for sowing clarified to exclude seeds intended for non-sowing uses. Substitution of Schedule Sl. No. 86 restates the entry as 'Seeds, fruit and spores, of a kind used for sowing' and adds an explanation that this entry does not cover seeds meant for any use other than sowing, effectuating a narrowed scope for the Schedule provision under section 11(1) of the Kerala State GST Act.