Tax rate amendment for seeds used for sowing substitutes the Schedule entry and limits coverage to sowing use seeds retroactively. Amendment substitutes the Schedule entry to classify seeds under tariff heading 1209 as 'Seeds, fruit and spores, of a kind used for sowing,' with an explanation excluding seeds meant for any use other than sowing, issued under section 11(1) of the Jharkhand Goods and Services Tax Act, 2017, and linked to the principal State Tax (Rate) notification and its prior amendment.
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Tax rate amendment for seeds used for sowing substitutes the Schedule entry and limits coverage to sowing use seeds retroactively.
Amendment substitutes the Schedule entry to classify seeds under tariff heading 1209 as "Seeds, fruit and spores, of a kind used for sowing," with an explanation excluding seeds meant for any use other than sowing, issued under section 11(1) of the Jharkhand Goods and Services Tax Act, 2017, and linked to the principal State Tax (Rate) notification and its prior amendment.
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