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of <h1>West Bengal Amends GST Exemption for Seeds: Clarifies Sowing Use Only, Effective Retroactively from October 2021.</h1> The Government of West Bengal has issued a notification amending a previous notification (No. 1126-F.T. dated 28.06.2017) concerning the exemption of certain goods under the West Bengal Goods and Services Tax Act, 2017. The amendment updates the entry for S. No. 86 in the schedule, specifying that it pertains to seeds, fruit, and spores used for sowing. It clarifies that this entry does not include seeds intended for purposes other than sowing. This amendment is effective retroactively from October 1, 2021, as ordered by the Governor and communicated by the Additional Secretary to the Government of West Bengal.
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