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    <description>The Government of Meghalaya substitutes the Schedule entry at S. No. 86 with tariff heading 1209 described as &quot;Seeds, fruit and spores, of a kind used for sowing&quot; and adds an explanation excluding seeds meant for any use other than sowing; the amendment is made under section 11(1) of the Meghalaya GST Act and comes into force on 1 October 2021.</description>
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