Heading 9983 or Heading 9991 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGST

Services provided by the Central Government, State Government, Union territory or local authority by way of- (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force. Clarification Clarification regarding applicability of GST on supply of Seed Certification Tags. [ see Circular No. 100/19/2019-GST dated 30.04.2019 ]