1209 - GST - Goods - General Exemption from GST - CGST / UTGST / SGST / IGST

Seeds, fruit and spores, of a kind used for sowing Explanation : This entry does not cover seeds meant for any use other than sowing. Clarification Clarification regarding classification and applicable GST rates on tamarind seeds. [ See para 4 of Circular No. 163/19/2021-GST dated 06.10.2021 ] ************* Notes: As amended vide Notification No. 9/2021-Integrated Tax (Rate) dated 30.09.2021 w.e.f. 1.10.2021, before it was read as, Seeds, fruit and spores, of a kind used for sowing.