GST on Seed Certification Tags: uniform implementation required following Tax Research Unit clarification on applicable levy and compliance. The State circular adopts the Department of Revenue, Tax Research Unit clarification on GST on seed certification tags and, exercising powers under the Tripura State Goods and Services Tax Act, instructs State tax officers to follow that clarification to ensure uniform implementation and consistent compliance across field formations.
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Provisions expressly mentioned in the judgment/order text.
GST on Seed Certification Tags: uniform implementation required following Tax Research Unit clarification on applicable levy and compliance.
The State circular adopts the Department of Revenue, Tax Research Unit clarification on GST on seed certification tags and, exercising powers under the Tripura State Goods and Services Tax Act, instructs State tax officers to follow that clarification to ensure uniform implementation and consistent compliance across field formations.
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