All services relating to agriculture by way of agriculture operations directly relating to production of agriculture produce including testing are covered in Negative List

It has been clarified that Service of Seed Testing

As well as

Ancillary services like seed certification, technical inspection, technical testing, analysis, tagging of seeds, rendered during testing of seeds,
Are covered in Negative List And hence not taxable

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.