<p><span>The Government of India has clarified the applicability of GST on the supply of Seed Certification Tags. The key points from Circular No. 100/19/2019-GST are as follows:</span></p><ol start="1"><li><span><strong>Seed Testing and Certification Process</strong>:</span><ul><li><span>The process of seed testing and certification involves multiple stages, including application for seed production, registration of sowing report, field inspection, seed processing, seed sampling and analysis, and tagging and sealing.</span></li></ul></li><li><span><strong>GST Exemption for Seed Certification Tags</strong>:</span><ul><li><span>The supply of seed certification tags to seed producers is considered part of the composite supply of seed testing and certification, which is exempt from GST under Notification No. 12/2017-Central Tax (Rate).</span></li></ul></li><li><span><strong>Charges for Seed Certification</strong>:</span><ul><li><span>Various charges are collected from seed producers at different stages of the seed testing and certification process. These charges are part of the composite supply and thus exempt from GST.</span></li></ul></li><li><span><strong>Printing of Seed Tags</strong>:</span><ul><li><span>If the State Governments or Seed Certification Agencies get the tags printed from other departments or manufacturers, such supply of seed tags is liable to tax. The classification of these tags depends on the predominant material used (paper or textile).</span> <a href="https://cms.plasament.com/storage/circular-cgst-100.pdf">circular-cgst-100</a><br> </li></ul></li></ol>