TMI Blog2019 (3) TMI 922X X X X Extracts X X X X X X X X Extracts X X X X ..... taminants, 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 99834 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28.06.2017 to 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 2.1 The Animal Feed Analytical and Quality Assurance Laboratory, Veterinary College and Research Institute (VC RI) , Namakkal is a constituent Department of VC RI under the aegis of Government of Tamil Nadu established by the Tamil Nadu Veterinary and Animal Sciences University (TANUVAS). The Applicant is involved in the Services of testing the Feed/ Feed ingredients for different parameters since 1994 for the farming community of the country. Their clients are mostly farmers, feed manufacturers and government organizations under Ministry of Agricul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel or raw material or other similar products or agricultural products by way of agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing would include testing, testing of animal feeds, feed ingredients and feed supplements used to make feeds. The Applicant requests a ruling on applicability of exemption under this Notification including for inter-state testing services. 3. The Authorised Representative of the Applicant was heard in the matter. They stated in the Pre- GST regime, their services were exempted under Section 66D o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cant 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 clear that 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 su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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