Classification of seeds for sowing clarified: schedule entry substituted to limit coverage to seeds used exclusively for sowing. Amendment substitutes Schedule entry S. No. 86 to classify seeds, fruit and spores, of a kind used for sowing (HS 1209) and inserts an explanation excluding seeds meant for any use other than sowing; the change is made under section 11(1) of the Nagaland Goods and Services Tax Act, 2017 on Council recommendation and specifies its date of commencement.
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Classification of seeds for sowing clarified: schedule entry substituted to limit coverage to seeds used exclusively for sowing.
Amendment substitutes Schedule entry S. No. 86 to classify seeds, fruit and spores, of a kind used for sowing (HS 1209) and inserts an explanation excluding seeds meant for any use other than sowing; the change is made under section 11(1) of the Nagaland Goods and Services Tax Act, 2017 on Council recommendation and specifies its date of commencement.
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