Classification of seeds for sowing amended to limit scope to sowing use, substituting the schedule entry and taking effect October 1. Substitution of the Schedule entry classifies seeds under tariff heading 1209 as 'Seeds, fruit and spores, of a kind used for sowing,' and clarifies that the entry excludes seeds meant for any use other than sowing, thereby defining the scope for GST treatment; the amendment is effective 1 October 2021.