GST schedule amendment: substitution of entry for seeds used for sowing to clarify coverage and exclusion. The Government of Meghalaya substitutes the Schedule entry at S. No. 86 with tariff heading 1209 described as 'Seeds, fruit and spores, of a kind used for sowing' and adds an explanation excluding seeds meant for any use other than sowing; the amendment is made under section 11(1) of the Meghalaya GST Act and comes into force on 1 October 2021.