The Integrated Goods and Services Tax Act, 2017 Notifications
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Body Notification No. 9/2021-Integrated Tax (Rate), F.No.190354/206/2021-TRU, Dated 30th September, 2021

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 28th June, 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.

(Rajeev Ranjan)

UnderSecretary 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 28th June, 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 30th September, 2019.