Classification of seeds for sowing clarified: tariff heading updated to cover only seeds intended for sowing, effective from October first. The Schedule entry is replaced to classify seeds, fruit and spores of a kind used for sowing under Tariff Heading 1209, with an explanatory proviso excluding seeds intended for any use other than sowing; the amendment to Notification No. 2/2017-State Tax (Rate) takes effect from the 1st day of October, 2021.