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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST exemption on seeds used for sowing maintains classification; clarification addresses tamarind seeds' applicable GST treatment.</h1> 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.

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