Seeds used for sowing under Assam GST are reclassified in the Schedule, excluding seeds for other uses. Assam's State tax rate notification is further amended to substitute the Schedule entry for seeds, fruit and spores of a kind used for sowing under heading 1209. The revised entry is confined to goods used for sowing and expressly excludes seeds meant for any use other than sowing. The amendment operates as a Schedule substitution within the existing exemption/rate framework under the Assam Goods and Services Tax regime. The notification is deemed to have come into force from 1 October 2021.
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Provisions expressly mentioned in the judgment/order text.
Seeds used for sowing under Assam GST are reclassified in the Schedule, excluding seeds for other uses.
Assam's State tax rate notification is further amended to substitute the Schedule entry for seeds, fruit and spores of a kind used for sowing under heading 1209. The revised entry is confined to goods used for sowing and expressly excludes seeds meant for any use other than sowing. The amendment operates as a Schedule substitution within the existing exemption/rate framework under the Assam Goods and Services Tax regime. The notification is deemed to have come into force from 1 October 2021.
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