Exempt composite supply of seed testing and certification clarified; tags supplied externally to agencies treated as taxable goods. Supply of certification tags by Seed Certification Agencies to seed producers is an element of the integrated supply of seed testing and certification and is exempt under Notification (12/2017) Sl. No. 47. Tags procured by the Agencies from external departments or manufacturers are treated as a taxable supply of goods, with classification determined by 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.
Exempt composite supply of seed testing and certification clarified; tags supplied externally to agencies treated as taxable goods.
Supply of certification tags by Seed Certification Agencies to seed producers is an element of the integrated supply of seed testing and certification and is exempt under Notification (12/2017) Sl. No. 47. Tags procured by the Agencies from external departments or manufacturers are treated as a taxable supply of goods, with classification determined by the tags' predominant material.
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