GST exemption for sowing seeds is refined by substituting the schedule entry and excluding non-sowing seed uses. Amendment to the Uttarakhand GST exemption schedule substitutes the entry at S. No. 86 to cover seeds, fruit and spores of a kind used for sowing. The explanation excludes seeds meant for uses other than sowing, thereby limiting the exemption framework to sowing-related seed supplies. The amendment is stated to have been deemed effective from 1 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 exemption for sowing seeds is refined by substituting the schedule entry and excluding non-sowing seed uses.
Amendment to the Uttarakhand GST exemption schedule substitutes the entry at S. No. 86 to cover seeds, fruit and spores of a kind used for sowing. The explanation excludes seeds meant for uses other than sowing, thereby limiting the exemption framework to sowing-related seed supplies. The amendment is stated to have been deemed effective from 1 October 2021.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
