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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDI NARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 9/2021-Central Tax (Rate)

New Delhi, the 30
th
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 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
th
June, 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.
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