AAR: ‘Testing of Animal Feed / Feed Ingredients’ classifiable under Chapter Heading 998346, taxable

Tamil Nadu AAR holds that the services provided by the applicant related to testing of Animal Feed/ Feed Ingredients are not covered/ exempted under Notification 12/2017 Central Tax (Rate) dated June 28, 2017 as amended for CGST and No II(2)/CTR /532(d-15)/2017 vide GO(Ms) No. 73 dated June 29, 2017 for SGST; Noting that the applicant is involved in the service of testing the feed/ feed ingredients for different parameters for the farming community of the country and also und...