As per recent rate changes notification exemption has been withdrawn for serial no. 65-75 of not. no. 2 / 2017. Accordingly labelled package of 4 kgs of maize seeds for sowing purpose should be taxable. correct if wrong.
Sir I have attached photo of previous notification of exemption and current notification mentioning pre packaged and labelled. Plz see point no. v in new notification and S. No. 65 in old one.