GST exemption on seed testing and certification: tags supplied by state agencies treated as part of exempt composite service. Supply of seed certification tags by State Seed Certification Agencies, as an element of the multi-stage seed testing and certification process, constitutes a composite supply of seed testing and certification and is exempt under Notification No. 12/2017-State Tax (Rate) Sl. No. 47. Conversely, when tags are supplied to the agencies by other departments or manufacturers, that transaction is a taxable supply of goods, and classification depends on the tags' predominant material.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption on seed testing and certification: tags supplied by state agencies treated as part of exempt composite service.
Supply of seed certification tags by State Seed Certification Agencies, as an element of the multi-stage seed testing and certification process, constitutes a composite supply of seed testing and certification and is exempt under Notification No. 12/2017-State Tax (Rate) Sl. No. 47. Conversely, when tags are supplied to the agencies by other departments or manufacturers, that transaction is a taxable supply of goods, and classification depends on the tags' predominant material.
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