CBIC clarifies that, Seeds, fruit and spores, of a kind used for “sowing” only shall be exempted

The CBIC vide Notification No. 09/2021 Central Tax (Rate) dated September 30, 2021 has further amended Notification No. 02/2017-Central Tax (Rate) dated June 28, 2017 (“Goods exemption notification”), in order to adhere to the recommendations of 45th GST Council meeting held on September 17, 2021.

An explanation has been inserted at S. no. 86 in the Goods exemption notification to clarify that, “Seeds, fruit and spores, of a kind used for sowing” only shall be exempted and it does not cover seeds meant for any use other than sowing.

Source- https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-09-2021-cgst-rate.pdf