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2019 (3) TMI 922 - AAR - GSTClassification of service - Services related to rearing of all life forms of Animals by way of testing include testing of Animal Feeds, Feed ingredients and Feed supplements used to make feeds - Benefit of exemption - Applicability of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 - Held that:- The Applicant is involved in the service of testing the feed/ feed ingredients for different parameters for the farming community of the country. They undertake testing of the raw materials, finished animal feeds and feed supplements for its nutrient profile, contaminants, adulterants, mycotoxins and other contents. The activities undertaken by the Applicant are testing the chemical/ physiological composition of the samples of animal feed. Applying the statutory provisions to the facts of the case, it is evident that Service classification Chapter Heading 9986 covers only that genre of support services of animal husbandry like Sheep shearing, care and management of herds, pet training, grooming, etc which are support services related to the operation of animal husbandry and does not cover the services provided by the applicants, which is a mere testing service - the services of the Applicant are not covered under the purview of SAC 9986. The services are more appropriately classified under 998346 Technical testing and Analysis services. The testing of animal feed services rendered by the Applicant is not eligible for the exemption under Notification 12/2017 Central Tax (Rate) dated 28/06/2017 as amended for CGST and vide G.O. (Ms) No. 73 dated 29.06.2017 for SGST.
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