9911796707
TMI Blog2019 (3) TMI 922X X X X Extracts X X X X X X X X Extracts X X X X ..... Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. M/s. Animal Feed Analytical and Quality Assurance Laboratory (hereinafter called the Applicant), Registered address at 1, Veterinary College and Research Institute, Mohanur Road, Ladduvadai Post, NamakkaI-637002. They have preferred an Application seeking Advance Ruling to clarify applicability of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 to "Services related to rearing of all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for human beings and animals. 2.2 The Applicant has further stated under the Service Tax regimen their services were exempted under Section 66D Of Finance Act 1994, which was modified vide D.O.F.No.334/3/2013-TRU dated 28.02.2013, wherein in the negative entry list entry in Sub-clause(i) of Clause(d) in Section 66D, the word seed was deleted for allowing benefits for all other testings related to agricultural produce or agriculture. 2.3 In the GST regime, the Applicant was charging 18 % GST on all samples submitted for technical analysis. The Applicant stated that SI.No. 54(a) Heading 9986 of Notification 12/2017-CentraI Tax(Rate) dated 28.06.2017 exempts "services relating to cultivation of plants and rearing of all life forms of animal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein', Crude Fibre', 'Sand & Silica (Acid Insoluable Ash)', 'Urea', 'Multi Mycotoxins', 'ether extract', 'Alfatoxin' , 'Moisture' etc. The SAC indicated in invoice is 9986. The invoices are being raised on various poultry farms, animal feeds firms, etc. 5.1 Notification 12/2017 Central Tax (Rate) exempts the intra-State supply of services namely:- Sl.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description Rate Condition 54. Heading 9986 Service relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of- (a) agricultural operations directly related to production of any agri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduction unit on a fee or contract basis This service code does not include: * services provided by agronomists and agricultural economists, cf. 998311 * veterinary services for pets and other animals, cf. 99835 * training of guard dogs cf. 998529 * recreational riding services, cf. 999652 * training of sport and entertainment animals cf. 999662 5.2 In the facts of the case at hand, 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. From the submissions it is cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
