GST exemption for seed testing and certification treats tags supplied by agencies as exempt; outsourced tags taxable. Supply of seed certification tags by State Seed Certification Agencies is an element of the integrated, multistage composite supply of seed testing and certification, exempt under Notification No. 12/2017 - State Tax (Rate) Sr. No. 47. When tags are procured from external departments or manufacturers, that supply to the agencies is a taxable supply of goods and must be classified according to 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 treats tags supplied by agencies as exempt; outsourced tags taxable.
Supply of seed certification tags by State Seed Certification Agencies is an element of the integrated, multistage composite supply of seed testing and certification, exempt under Notification No. 12/2017 - State Tax (Rate) Sr. No. 47. When tags are procured from external departments or manufacturers, that supply to the agencies is a taxable supply of goods and must be classified according to the tags' predominant material.
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