GST on seed certification tags: agency supplied tags part of exempt composite service; tags sold to agencies are taxable goods. Supply of certification tags by State Seed Certification Agencies to seed producers is an element of the integrated supply of seed testing and certification and is covered by the exemption for testing/certification services provided by Central/State Governments relating to public safety and consumer protection. Conversely, where tags are supplied to the Agencies by other departments or manufacturers, those supplies are taxable goods, and their 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 on seed certification tags: agency supplied tags part of exempt composite service; tags sold to agencies are taxable goods.
Supply of certification tags by State Seed Certification Agencies to seed producers is an element of the integrated supply of seed testing and certification and is covered by the exemption for testing/certification services provided by Central/State Governments relating to public safety and consumer protection. Conversely, where tags are supplied to the Agencies by other departments or manufacturers, those supplies are taxable goods, and their classification depends on 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 
