Circular No. 100/19/2019-GST 1
F. No. 354/27/2019-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
****
North Block, New Delhi,
Dated the 30th April, 2019
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/
Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: GST applicability on Seed Certification Tags-reg.
Representations have been received by the Board seeking clarification regarding applicability of GST on supply of Seed Certification Tags. Reference in this regard has also been received from the State of Tamil Nadu.
2. The matter has been examined. It is seen that the process of seed testing and certification followed in the state of Tamil Nadu, as prescribed in the Seeds Act, 1966 and elaborated in the Manual on Seed Production and Certification, published by Centre for Indian Knowledge Systems, Chennai, involves the following steps:
a. Application for seed production
b. Registration of sowing report
c. Field inspection
d. Seed processing
e. Seed sample and seed analysis
f. Tagging and sealing
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Source : http://www.cbic.gov.in/htdocs-cbec/gst/circular-cgst-100.pdf