https://www.taxtmi.com/circulars?id=71808 GST exemption is considered for upfront consideration determined upfront but paid or payable in instalments for long-term leases of industrial or financial-infrastructure plots. Seed testing, inspection, certification and issuance of seed tags together form a composite exempt supply where the certification is legally required for consumer and public safety. Seed tags separately supplied by external departments or manufacturers are taxable goods, classified according to their predominant material. en-us Fri, 07 Jun 2019 00:00:00 +0530 Thu, 29 Oct 2026 11:47:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71808 GST exemption is considered for upfront consideration determined upfront but paid or payable in instalments for long-term leases of industrial or financial-infrastructure plots. Seed testing, inspection, certification and issuance of seed tags together form a composite exempt supply where the certification is legally required for consumer and public safety. Seed tags separately supplied by external departments or manufacturers are taxable goods, classified according to their predominant material. Circulars GST - States Fri, 07 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71808