GST classification of seeds for sowing specified as seeds used solely for sowing, excluding seeds for other uses. The amendment substitutes the Schedule entry to designate 'Seeds, fruit and spores, of a kind used for sowing' and clarifies that this entry does not cover seeds meant for any use other than sowing, made under the power of sub section (1) of Section 11 of the Madhya Pradesh Goods and Services Tax Act, 2017 as a replacement for the prior S. No. 86.
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 classification of seeds for sowing specified as seeds used solely for sowing, excluding seeds for other uses.
The amendment substitutes the Schedule entry to designate "Seeds, fruit and spores, of a kind used for sowing" and clarifies that this entry does not cover seeds meant for any use other than sowing, made under the power of sub section (1) of Section 11 of the Madhya Pradesh Goods and Services Tax Act, 2017 as a replacement for the prior S. No. 86.
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