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of <h1>GST Exemption for Seed Certification Tags Clarified; Composite Supply Exempt Under Notification No. 12/2017-State Tax (Rate).</h1> The circular addresses the applicability of GST on seed certification tags, clarifying that charges for seed testing and certification, including the supply of seed tags, are part of a composite supply exempt from GST under Notification No. 12/2017-State Tax (Rate). This exemption applies to services provided by state agencies in Tamil Nadu, Uttarakhand, and other states following similar procedures. However, if seed tags are supplied by external departments or manufacturers to state agencies, they are considered goods subject to tax, with classification depending on the material used. Any issues with implementing this circular should be reported to the Chief Commissioner of State Tax.
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