GST exemption for seed testing and certification covers issuance of seed tags as part of the composite exempt service. Supply of seed certification tags by State certification agencies is an element of the composite supply of seed testing and certification and is exempt from GST under notifications for government testing/certification services. Conversely, when tags are supplied to those agencies by other departments or manufacturers, that transaction is 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.
GST exemption for seed testing and certification covers issuance of seed tags as part of the composite exempt service.
Supply of seed certification tags by State certification agencies is an element of the composite supply of seed testing and certification and is exempt from GST under notifications for government testing/certification services. Conversely, when tags are supplied to those agencies by other departments or manufacturers, that transaction is a taxable supply of goods, with classification determined by the tags' predominant material.
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