The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 9/2021 – Central Tax (Rate) dated 30th September 2021 amends the Notification No 2/2021 – Central Tax (Rate) dated 28th June 2017.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 9/2021-Central Tax (Rate)
New Delhi, the 30th September, 2021
G.S.R. …..(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 28th 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 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.
[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 28th 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 28thJune, 2017, and was last amended vide notification No. 15/2019-Central Tax (Rate) dated the 30th 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 30th September, 2019.
