https://www.taxtmi.com/circulars?id=62331 Tagging and sealing constitute an integral element of the composite supply of seed testing and certification, and charges for certificates and tags collected by Seed Certification Agencies from seed producers are exempt under the government services exemption for testing/certification required under law. Conversely, tags printed and supplied to the agencies by external departments or manufacturers are taxable supplies of goods, with classification determined by the tags' predominant material. en-us Thu, 02 May 2019 00:00:00 +0530 Tue, 10 Sep 2019 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62331 Tagging and sealing constitute an integral element of the composite supply of seed testing and certification, and charges for certificates and tags collected by Seed Certification Agencies from seed producers are exempt under the government services exemption for testing/certification required under law. Conversely, tags printed and supplied to the agencies by external departments or manufacturers are taxable supplies 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=62331