Composite supply exemption for seed testing and certification covers supply of certification tags as part of integrated services. Supply of seed certification tags by Seed Certification Agencies to seed producers forms part of the integrated multi stage service of seed testing and certification and is treated as a composite supply exempt under the State Tax notification for testing/certification services by governments. Conversely, tags supplied by other departments or external manufacturers to the State Government/Agencies are taxable supplies of goods, classified by the tags' predominant material.