https://www.taxtmi.com/circulars?id=60977 Supply of seed certification tags by State certification agencies is an element of the composite supply of seed testing and certification and is exempt from GST under notifications for government testing/certification services. Conversely, when tags are supplied to those agencies by other departments or manufacturers, that transaction is a taxable supply of goods, with classification determined by the tags' predominant material. en-us Thu, 02 May 2019 00:00:00 +0530 Wed, 15 May 2019 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60977 Supply of seed certification tags by State certification agencies is an element of the composite supply of seed testing and certification and is exempt from GST under notifications for government testing/certification services. Conversely, when tags are supplied to those agencies by other departments or manufacturers, that transaction is a taxable supply of goods, with classification determined by the tags' predominant material. Circulars GST - States Thu, 02 May 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60977