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of <h1>GST Exemption on Seed Certification Services in Tamil Nadu and Uttarakhand, Tags by External Makers Taxable.</h1> The circular addresses the applicability of GST on Seed Certification Tags. It clarifies that charges for seed testing and certification, including the issuance of seed tags by certification agencies in Tamil Nadu and Uttarakhand, are part of a composite supply of services exempt from GST under Notification No. 12/2017. These services, provided by state agencies, include various stages like field inspection, seed processing, and tagging. However, if tags are printed by external departments or manufacturers, they are considered taxable goods, and their classification depends on the material used. Any implementation issues should be reported to the Commissioner.
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