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1209 - GST - Goods - General Exemption from GST - CGST / UTGST / SGST / IGSTExtract Seeds, fruit and spores, of a kind used for sowing Explanation : This entry does not cover seeds meant for any use other than sowing. ************* Notes: As amended vide Notification No. 9/2021-Integrated Tax (Rate) dated 30.09.2021 w.e.f. 1.10.2021, before it was read as, Seeds, fruit and spores, of a kind used for sowing.
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