On April 30, 2019, vide Circular No. 100/19/2019-GST, CBIC has issued clarification regarding applicability of GST on supply of seed certification tags. The seed testing and certification as prescribed in Seeds Act, 1966, is a multi-stage process for which charges are collected from the seed producers at different stages.   Till date, all these charges including those for issue of seed certificates/tags charged by Seed Certification Agency of Tamil Nadu and Uttarakhand to the seed producing organization/companies collected for a composite supply were exempt from GST as per exemption notification under GST. This circular clarifies that this exemption is applicable to supply of seed tags by Seed Certification Agency of other states also.   State Government may get tags used in seed certification printed from other departments/manufacturers from outside. In this case, supply of seed tags by the other departments/manufacturers to the State Government/ Seed Certification Agency is a supply of goods liable to GST.