GST classification of seeds for sowing changed, substituting the schedule entry to specify seeds, fruit and spores used for sowing. The SRO amendment substitutes Schedule entry S. No. 86 to classify seeds, fruit and spores, of a kind used for sowing, and adds an explanation excluding seeds intended for uses other than sowing; the change is made under section 11(1) of the Jammu and Kashmir Goods and Services Tax Act, 2017 and is effective from the first day of October, 2021.
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 changed, substituting the schedule entry to specify seeds, fruit and spores used for sowing.
The SRO amendment substitutes Schedule entry S. No. 86 to classify seeds, fruit and spores, of a kind used for sowing, and adds an explanation excluding seeds intended for uses other than sowing; the change is made under section 11(1) of the Jammu and Kashmir Goods and Services Tax Act, 2017 and is effective from the first day of October, 2021.
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