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of <h1>Jammu and Kashmir Amends GST Notification: Seeds for Sowing Exempted, Others Excluded Effective October 2021.</h1> The Government of Jammu and Kashmir has issued an amendment to Notification No. SRO-GST-2 dated 08.07.2017 under the Jammu and Kashmir Goods and Services Tax Act, 2017. The amendment involves changes to the Schedule in the original notification, specifically replacing the entry for S. No. 86. The new entry specifies that the category includes seeds, fruit, and spores used for sowing, explicitly excluding seeds meant for other uses. This amendment took effect on October 1, 2021.
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