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of <h1>Nagaland GST Act Amendment: Entry for S. No. 86 Updated to Clarify Seed Usage for Sowing Only.</h1> The Government of Nagaland has amended its previous notification dated June 30, 2017, under the Nagaland Goods and Services Tax Act, 2017. The amendment, effective from October 1, 2021, modifies the Schedule in the original notification by replacing the entry for S. No. 86. The revised entry specifies that item 1209 pertains to seeds, fruit, and spores used for sowing, explicitly excluding seeds intended for any other use. This change was made based on recommendations from the Council.
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