Taxation of seeds for sowing reclassified; new entry limits coverage to seeds for sowing, effective from October first. An amendment substitutes the Schedule entry for S. No. 86 to classify seeds used for sowing under tariff heading 1209, expressly excluding seeds intended for any use other than sowing. The substitution modifies the State Tax (Rate) notification and takes effect from 1 October 2021 as an update to the principal notification.