Notification No. 09/2021
Date: September 30, 2021
Subject: Amendment to Notification No. 2/2017–Integrated Tax (Rate) clarifying exemption for seeds used for sowing.
Description:
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by substituting Serial No. 86 to clarify that exemption applies only to seeds, fruit and spores used for sowing and expressly excludes seeds meant for any other use. The amendment removes ambiguity in exemption coverage.
Issued for earlier notification?
Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).