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GST on Seed Certification Tags

alaya, Gandhinagar, Bengaluru-560009, Dated: 02-05-2019. COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-04/2019-20 Subject: -reg. Representations have been received seeking clarification regarding applicability of GST on supply of Seed Certification Tags. The matter has been examined. It is seen that the process of seed testing and certification, followed in some States is 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 i. Application .....

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cation Officer inspects the processing plant to check the possibility of mechanical mixtures. v. Seed sampling and analysis Seed sample should be sent to the seed testing laboratory for analysis through the Assistant Director of Seed Certification. The fee of ₹ 30/- (Rupees thirty only) for seed analysis should be paid during the registration of the seed farm. To analyse the genetic purity of the seed sample, the producer should pay a fee of ₹ 200/- (Rupees two hundred only) to the Assistant Director of Seed Certification. Seed lots which meet the prescribed seed standards like purity, free of inert matter, moisture percentage and germination capacity alone will be allotted the certification label. White colour label for foundat .....

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Agency of the State Government for certification of the seeds produced by it in collaboration with seed farmers as certified seeds. The Seed Certification Agency carries out field inspections of the seed farms at various stages: planting, pre harvest and harvest stage to see that the seed is being produced as per the prescribed standards. At the harvest stage, Seed Certification Agency estimates the quantity of seed that will be produced at the seed farm. Depending on the number of packets into which the seed shall be packed for marketing, the seed certification agency issues to the seed company signed seed certificates/tags to be attached to each packet of certified seed. The fee for such testing and certification is charged at three stage .....

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get the tags used in seed certification printed from other departments/ manufacturers outside. Supply of seed tags by the other departments/manufacturers to the State Government/Seed Certification Agencies is a supply of goods liable to tax. Whether such tags would be classified under Chapter 49 as tags made of paper or in Textile chapters as tags made of textile would depend upon the predominant material used in the tags. 6. This circular is clarificatory in nature and cannot be made use of for interpretation of provisions of law. If any member of trade has any doubt, he may refer the matter to this office for further clarification. All the members of trade and industry are requested to follow the procedure laid down in this regard as per .....

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