GST on seed certification tags: tags supplied as part of seed testing and certification are exempt, standalone supply taxed. Supply of seed tags by Seed Certification Agencies to seed producers is part of the composite, multi stage seed testing and certification service and is exempt under the government testing/certification exemption. By contrast, tags supplied to State Governments/Agencies by external manufacturers or departments are taxable supplies of goods, with classification determined by the tags' predominant material. The circular is clarificatory and effective from 30 April 2019.
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: tags supplied as part of seed testing and certification are exempt, standalone supply taxed.
Supply of seed tags by Seed Certification Agencies to seed producers is part of the composite, multi stage seed testing and certification service and is exempt under the government testing/certification exemption. By contrast, tags supplied to State Governments/Agencies by external manufacturers or departments are taxable supplies of goods, with classification determined by the tags' predominant material. The circular is clarificatory and effective from 30 April 2019.
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 
