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of <h1>GST Exemption on Seed Certification Tags Explained: Composite Supply of Services in Tamil Nadu, Uttarakhand Clarified.</h1> The circular addresses the applicability of GST on seed certification tags. It clarifies that the process of seed testing and certification, as conducted in Tamil Nadu and Uttarakhand, involves multiple stages, with fees collected at each stage for a composite supply of services. The supply of seed tags is part of this integrated service, which is exempt from GST under a specific notification. However, if tags are supplied by external manufacturers to the State Government or Seed Certification Agencies, they are considered goods subject to tax, depending on the material used. This clarification applies to similar processes in other states.
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