https://www.taxtmi.com/circulars?id=62220 Seed testing and certification constitute a multi stage integrated supply; fees collected at registration, inspection, processing, sampling and issuance of certification tags form a composite supply exempt under Notification No. 12/2017 State Tax (Rate) Sl. No. 47 covering government services by way of testing/certification. Supply of seed tags by seed certification agencies to producers is part of that exempt service. However, tags procured by those agencies from other departments or manufacturers are taxable supplies of goods, classified according to the tags' predominant material. en-us Tue, 13 Aug 2019 00:00:00 +0530 Tue, 27 Aug 2019 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62220 Seed testing and certification constitute a multi stage integrated supply; fees collected at registration, inspection, processing, sampling and issuance of certification tags form a composite supply exempt under Notification No. 12/2017 State Tax (Rate) Sl. No. 47 covering government services by way of testing/certification. Supply of seed tags by seed certification agencies to producers is part of that exempt service. However, tags procured by those agencies from other departments or manufacturers are taxable supplies of goods, classified according to the tags' predominant material. Circulars GST - States Tue, 13 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62220