CBIC vide its Circular No.100/19/2019-GST dated April 30, 2019 had clarified the applicability of GST on supply of Seed Certification Tags. Further, the process of seed testing and certification, as prescribed in the Seeds Act, 1966 and the Manual procedure on Seed Production and Certification was elaborated and published by Centre for Indian Knowledge Systems, which 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
Therefore, it is further clarified that the Supply of seed tags by the other departments or by the manufacturers to the State Government or Seed Certification Agencies is a supply of goods and liable to tax under GST.
The complete Manual procedure on Seed Production and Certification can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2019/05/circular-cgst-100.pdf