GST exemption entry amended for seeds used for sowing, with express exclusion for seeds meant for other purposes. The Uttar Pradesh SGST exemption schedule is amended by substituting the entry for seeds, fruit and spores used for sowing. The revised entry covers goods of a kind used for sowing and expressly excludes seeds meant for any use other than sowing. The amendment is issued under the power to grant exemptions by notification and takes effect from 1 October 2021.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption entry amended for seeds used for sowing, with express exclusion for seeds meant for other purposes.
The Uttar Pradesh SGST exemption schedule is amended by substituting the entry for seeds, fruit and spores used for sowing. The revised entry covers goods of a kind used for sowing and expressly excludes seeds meant for any use other than sowing. The amendment is issued under the power to grant exemptions by notification and takes effect from 1 October 2021.
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