Amend notification No. 2/2017- Central Tax (Rate)

Last updated: 04 October 2021

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This notification, effective from 1st October 2021, amends the Central Tax (Rate) Notification No. 2/2017. Specifically, it updates the entry for 'Seeds, fruit and spores, of a kind used for sowing' (S. No. 86). The amendment clarifies that this classification only applies to seeds intended for sowing and excludes seeds meant for other purposes.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 09/2021-Central Tax (Rate)

New Delhi, the 30^th September, 2021

G.S.R. 694(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 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-Central Tax (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated the 28^th 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.

[F.No.190354/206/2021-TRU]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: - The principal notification No. 2/2017-Central Tax (Rate), dated the 28^th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated the 28^thJune, 2017, and was last amended vide notification No. 15/2019-Central Tax (Rate) dated the 30^th September, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.712(E), dated the 30^th September, 2019.

FAQ :

This notification amends the Central Tax (Rate) Notification No. 2/2017, specifically concerning the classification and tax rate for seeds used for sowing.

The amendment comes into force on the 1st day of October, 2021.

The amendment pertains to S. No. 86, which covers 'Seeds, fruit and spores, of a kind used for sowing'.

The notification clarifies that the entry for seeds used for sowing does not cover seeds meant for any use other than sowing.

The original notification being amended is No. 2/2017-Central Tax (Rate), dated 28th June, 2017.

Notification No : 09/2021-Central Tax (Rate)
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-09-2021-cgst-rate.pdf

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