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of <h1>Delhi Amends GST Notification: Seeds for Sowing Now Exempt, Effective October 2021.</h1> The notification issued by the Finance Department of Delhi on January 6, 2022, amends the earlier Notification No. 02/2017-State Tax (Rate) dated June 30, 2017, under the Delhi Goods and Services Tax Act, 2017. The amendment involves a substitution in the schedule of the notification, specifically for Serial No. 86, which now pertains to seeds, fruit, and spores used for sowing, explicitly excluding seeds intended for purposes other than sowing. This amendment is effective from October 1, 2021, as ordered by the Lieutenant Governor of Delhi.
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