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of <h1>Andhra Pradesh Amends GST Notification: Seeds for Sowing Exempt, Others Not, Effective October 1, 2021, per Section 11(1).</h1> The Government of Andhra Pradesh has issued an amendment to the notification Go.Ms.No.582, originally dated 12.12.2017, under the Andhra Pradesh Goods and Services Tax Act, 2017. This amendment, effective from October 1, 2021, modifies the exemption of goods under Section 11(1) of the Act. Specifically, it revises the entry for S. No. 86 in the notification's schedule to include 'Seeds, fruit and spores, of a kind used for sowing,' explicitly excluding seeds intended for any purpose other than sowing. This change follows recommendations from the Goods and Services Tax Council.
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