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of <h1>Bihar Clarifies GST on Seed Certification Tags: Exempt as Composite Supply, Taxable When Supplied by External Manufacturers.</h1> The Government of Bihar's Commercial Taxes Department issued a circular clarifying the GST applicability on seed certification tags. Seed testing and certification, as practiced in Tamil Nadu and Uttarakhand, involves multiple stages, including field inspections and seed processing. Charges for these services, including seed tags, are part of a composite supply exempt from GST under Notification No. 12/2017-State Tax (Rate). However, if seed tags are supplied by external manufacturers to state agencies, they are taxable as goods, with classification depending on the material used. The circular applies to similar procedures in other states and invites feedback on implementation difficulties.
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