GST exemption on seed testing and certification covers tags supplied as part of the composite certification service; external procurements remain taxable. Supply of seed certification tags supplied by State Seed Certification Agencies as part of the integrated multi stage seed testing and certification process constitutes a component of the composite service of testing and certification and is therefore covered by the government testing/certification exemption under GST. Conversely, when tags are procured by the agencies from external departments or manufacturers, those procurements are taxable supplies of goods, with tariff classification determined by the tag's predominant material.