CBIC notifies amendment in IGST Exemption on Seeds, fruit and spores, of a kind used for sowing (not cover seeds meant for any use other than sowing) with effect from 1st day of October, 2021 to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. Notification No. 09/2021- Integrated Tax (Rate) | Dated: 30th September, 2021.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 9/2021-Integrated Tax (Rate)
New Delhi, the 30thSeptember, 2021
G.S.R. 699(E).– In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-Integrated Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 667(E), dated the 28thJune, 2017, namely:-
In the said notification, in the Schedule, for S. No. 86 and the entries relating thereto, the following S. No. and entries thereto shall be substituted, namely: –
| “86. | 1209 | Seeds, fruit and spores, of a kind used for sowing
Explanation: This entry does not cover seeds meant for any use other than sowing.”; |
2. This notification shall come into force on the 1st day of October, 2021.
[F.No.190354/206/2021-TRU]
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: – The principal notification No.2/2017- Integrated Tax (Rate), dated the 28thJune, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 667(E), dated the 28thJune, 2017, and was last amended vide notification No. 15/2019-Integrated Tax (Rate) dated the 30thSeptember, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 713(E), dated the 30thSeptember, 2019.
