https://www.taxtmi.com/circulars?id=61084 Supply of seed certification tags provided by State Seed Certification Agencies to seed producers is an element of the composite supply of seed testing and certification and is exempt under the Notification for government testing/certification services required under law. Conversely, tags procured by agencies from other departments or manufacturers are treated as a supply of goods subject to GST, with tariff classification determined by the tag's predominant material. en-us Thu, 16 May 2019 00:00:00 +0530 Thu, 23 May 2019 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61084 Supply of seed certification tags provided by State Seed Certification Agencies to seed producers is an element of the composite supply of seed testing and certification and is exempt under the Notification for government testing/certification services required under law. Conversely, tags procured by agencies from other departments or manufacturers are treated as a supply of goods subject to GST, with tariff classification determined by the tag's predominant material. Circulars GST - States Thu, 16 May 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61084