https://www.taxtmi.com/circulars?id=60748 Supply of seed certification tags by State Seed Certification Agencies, as an element of the multi-stage seed testing and certification process, constitutes a composite supply of seed testing and certification and is exempt under Notification No. 12/2017-State Tax (Rate) Sl. No. 47. Conversely, when tags are supplied to the agencies by other departments or manufacturers, that transaction is a taxable supply of goods, and classification depends on the tags' predominant material. en-us Tue, 30 Apr 2019 00:00:00 +0530 Fri, 03 May 2019 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60748 Supply of seed certification tags by State Seed Certification Agencies, as an element of the multi-stage seed testing and certification process, constitutes a composite supply of seed testing and certification and is exempt under Notification No. 12/2017-State Tax (Rate) Sl. No. 47. Conversely, when tags are supplied to the agencies by other departments or manufacturers, that transaction is a taxable supply of goods, and classification depends on the tags' predominant material. Circulars GST - States Tue, 30 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60748