GST exemption on seeds used for sowing maintains classification; clarification addresses tamarind seeds' applicable GST treatment. Entry 1209 exempts from GST seeds, fruit and spores of a kind used for sowing, excluding seeds meant for any use other than sowing, and references a clarification on classification and applicable GST rates for tamarind seeds; the entry was amended by a notification dated 30.09.2021 effective 01.10.2021 and appears in the schedule of exempt goods.