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of <h1>Uttar Pradesh Amends GST Notification: New Entry for Seeds, Fruit, and Spores for Sowing Effective October 2021.</h1> The Governor of Uttar Pradesh has issued an amendment to Notification No. KA.NI.-2-837/XI-9(47)/17-U.P.Act-1-2017, dated 30 June 2017, under the Uttar Pradesh Goods and Services Tax Act, 2017. Effective from 1 October 2021, this amendment modifies the Schedule in the original notification, specifically replacing S. No. 86 with a new entry. The revised entry pertains to seeds, fruit, and spores used for sowing, explicitly excluding seeds intended for purposes other than sowing.
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