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    <title>GST on Seed Certification Tags.</title>
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    <description>Supply of certification tags by State Seed Certification Agencies to seed producers is an element of the integrated supply of seed testing and certification and is covered by the exemption for testing/certification services provided by Central/State Governments relating to public safety and consumer protection. Conversely, where tags are supplied to the Agencies by other departments or manufacturers, those supplies are taxable goods, and their classification depends on the tags&#039; predominant material.</description>
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      <description>Supply of certification tags by State Seed Certification Agencies to seed producers is an element of the integrated supply of seed testing and certification and is covered by the exemption for testing/certification services provided by Central/State Governments relating to public safety and consumer protection. Conversely, where tags are supplied to the Agencies by other departments or manufacturers, those supplies are taxable goods, and their classification depends on the tags&#039; predominant material.</description>
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