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of <h1>Tamil Nadu GST Amendment: Excludes Non-Sowing Seeds from Tax Exemption; Effective October 1, 2021, per Section 11(1.</h1> The Government of Tamil Nadu has issued an amendment to the notification under the Tamil Nadu Goods and Services Tax Act, 2017, specifically modifying Notification No. II(2)/CTR/532(d-5)/2017 dated June 29, 2017. The amendment alters the Schedule, replacing serial number 86 with a new entry: 'Seeds, fruit and spores, of a kind used for sowing,' clarifying that this entry excludes seeds intended for purposes other than sowing. This amendment is effective from October 1, 2021, as per the powers granted under Section 11(1) of the Tamil Nadu GST Act.
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