GST exemption for seed testing and certification - tags supplied by agencies are exempt; tags from external suppliers are taxable. Supply of seed certification tags forms part of the integrated composite supply of seed testing and certification provided by State seed certification agencies and is exempt from GST under the entry for testing/certification services required by law. If tags are procured from external departments or manufacturers, those transactions are supplies of goods subject to GST, and classification (paper or textile chapters) depends on the tags' predominant material.