Composite supply exemption covers seed testing and certification, but externally supplied seed tags are taxable goods. Tagging and sealing constitute an integral element of the composite supply of seed testing and certification, and charges for certificates and tags collected by Seed Certification Agencies from seed producers are exempt under the government services exemption for testing/certification required under law. Conversely, tags printed and supplied to the agencies by external departments or manufacturers are taxable supplies of goods, with classification determined by 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.
Composite supply exemption covers seed testing and certification, but externally supplied seed tags are taxable goods.
Tagging and sealing constitute an integral element of the composite supply of seed testing and certification, and charges for certificates and tags collected by Seed Certification Agencies from seed producers are exempt under the government services exemption for testing/certification required under law. Conversely, tags printed and supplied to the agencies by external departments or manufacturers are taxable supplies of goods, with classification determined by the tags' predominant material.
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