GST exemption on seed testing and certification: seed tags supplied by agencies form part of an exempt composite service. Seed testing and certification constitute a multi stage integrated supply; fees collected at registration, inspection, processing, sampling and issuance of certification tags form a composite supply exempt under Notification No. 12/2017 State Tax (Rate) Sl. No. 47 covering government services by way of testing/certification. Supply of seed tags by seed certification agencies to producers is part of that exempt service. However, tags procured by those agencies from other departments or manufacturers are taxable supplies of goods, 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 on seed testing and certification: seed tags supplied by agencies form part of an exempt composite service.
Seed testing and certification constitute a multi stage integrated supply; fees collected at registration, inspection, processing, sampling and issuance of certification tags form a composite supply exempt under Notification No. 12/2017 State Tax (Rate) Sl. No. 47 covering government services by way of testing/certification. Supply of seed tags by seed certification agencies to producers is part of that exempt service. However, tags procured by those agencies from other departments or manufacturers are taxable supplies of goods, classified according to 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 
