Integrated Tax Notifications (Rate)

IGST Notification rate 09/2021

Title Seeks to amend notification No. 2/2017- Integrated Tax (Rate)
Number 09/2021
Date 30-09-2021
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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 28thJune, 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.”;


  1. This notification shall come into force on the 1st day of October, 2021.