GST on Seed Certification Tags.

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....ct: GST on Seed Certification Tags-reg. Representations have been received, seeking clarification regarding applicability of GST on supply of Seed Certification Tags. 2. The matter has been examined. It is seen that the process of seed testing and certification, as prescribed in the Seeds Act, 1966 involves the following steps: a. Application for seed production b. Registra....

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.... in Extraordinary Official Gazette No. 3, Series I no. 13 dated 30/06/2017, at Sl. No. 47 (services by Central/State Governments by way of testing/certification relating to safety of consumers and public at large, required under any law). 5. However, the State Governments/Seed Certification Agencies may get the tags used in seed certification printed from other departments/ manufacturers outsid....