Classification of seeds for sowing clarified, entry substituted to restrict coverage to seeds used for sowing. The state notification substitutes a Schedule entry to classify 'seeds, fruit and spores, of a kind used for sowing' as a distinct tariff item and expressly excludes seeds meant for any use other than sowing, thereby fixing the legal classification and scope for GST treatment of such seeds.
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Provisions expressly mentioned in the judgment/order text.
Classification of seeds for sowing clarified, entry substituted to restrict coverage to seeds used for sowing.
The state notification substitutes a Schedule entry to classify "seeds, fruit and spores, of a kind used for sowing" as a distinct tariff item and expressly excludes seeds meant for any use other than sowing, thereby fixing the legal classification and scope for GST treatment of such seeds.
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