GST exemption for sowing seeds narrowed to cover only seeds, fruit and spores used for sowing under the amended schedule entry. Exemption from State tax under the Assam Goods and Services Tax framework is amended by substituting the schedule entry for seeds, fruit and spores of heading 1209 used for sowing. The revised entry confines the benefit to goods of a kind used for sowing and expressly excludes seeds meant for any use other than sowing.