GST on composite supply of seed testing and certification: tags supplied by agencies treated as exempt, procured tags treated as taxable goods. Supply of certification tags by State Seed Certification Agencies to seed producers forms part of the integrated, multi stage composite supply of seed testing and certification and is exempt where the certification service is exempt; procurement of tags from external departments or manufacturers constitutes a taxable supply of goods, classified according to 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 on composite supply of seed testing and certification: tags supplied by agencies treated as exempt, procured tags treated as taxable goods.
Supply of certification tags by State Seed Certification Agencies to seed producers forms part of the integrated, multi stage composite supply of seed testing and certification and is exempt where the certification service is exempt; procurement of tags from external departments or manufacturers constitutes a taxable supply of goods, classified according to the tags' predominant material.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
