Circular 100/19/2019 - Central Tax

Date: April 30, 2019

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Subject

GST Applicability on Seed Certification Tags

Content

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 elab…

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