Madhya Pradesh Amends GST Notification: Clarifies Tax on Seeds for Sowing, Excludes Non-Sowing Purposes Effective October 2021.
The Madhya Pradesh State Government has amended Notification No. F A-3-35-2017-1-Five (63) dated 30th June 2017 under the Madhya Pradesh Goods and Services Tax Act, 2017. Effective from October 1, 2021, the amendment modifies the Schedule in the original notification, specifically replacing the entry for S. No. 86 with a new entry. The updated entry pertains to seeds, fruit, and spores used for sowing, clarifying that it excludes seeds intended for purposes other than sowing. This change is enacted by the authority of the Governor of Madhya Pradesh.
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