Tax rate and Accounting Code

[VIGNESH]

sir, pet shop with accommodation services for pets (kennels), training of PETS and services like grooming for pets and medical treatment for PETS are these services taxable. what is the rate and SAC code.

[KASTURI SETHI]

998612 Animal husbandry services

This service code includes sheep shearing and care and management of herds of farm animals; artificial insemination of farm animals; grading of eggs; cleaning of agricultural premises (hen houses, piggeries, etc.); accommodation services for pets (kennels); grooming and tattooing services for pets; training of pet animals; Farm animal husbandry services on inputs owned by others like operation of a farm animal production 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

[VIGNESH]

SIR THANK U SIR, IAM NOT ABLE TO GET THE TAX RATES, CAN U PROVIDE ! IN ALL BOOKS AND WEBPAGES 9986 CODE ONLY AVAILABLE

[ABHISHEK TRIPATHI]

1. Kindly refer Notification No. 11/2017 – Central Tax (Rate) dated 28.06.2017 (as amended from time to time). Accommodation services for pets (kennels), training of pet animals, grooming for pets will fall under Heading 9986 [Nil Rate]. On further elaboration to 6 digits vide Annexure: Scheme of Classification of Services, these services will be under 998612 – Animal Husbandry Services.

2. For 998612 reference may be made to SAC Explanatory Notes which states as under:

998612 Animal husbandry services

This service code includes sheep shearing and care and management of herds of farm animals; artificial insemination of farm animals; grading of eggs; cleaning of agricultural premises (hen houses, piggeries, etc.); accommodation services for pets (kennels); grooming and tattooing services for pets; training of pet animals; Farm animal husbandry services on inputs owned by others like operation of a farm animal production 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

3. Veterinary Services will fall under 99835 (Annexure: Scheme of Classification of Services) in Heading 9983. As per Notification 12/2017 Central Tax (Rate) dated 28.06.2017 (as amended from time to time), the services are exempted.

4. In short,
Accommodation services for pets (kennels) – 998612 – NIL Rate.

Training of pet animals – 998612 – NIL Rate

Grooming for pets – 998612 – NIL Rate

Medical treatment for pets – 99835 – NIL Rate.

"Views are strictly academic in nature"

[KASTURI SETHI]

Pl.note that it will be a composite service (naturally bundled). And major service is training of pets.

[ABHISHEK TRIPATHI]

It will be composite supply when there are two or more taxable supplies. In case, pets are only coming for grooming is such a situation it cant be called as training of pets.

998612 v. 99835, highly doubt that training of pets and medical treatment does not fall under the definition of composite supply. As they are not naturally bundled and supplied in conjunction with each other in ordinary course of business. For instance, if we go for training of pets then we get medical treatment also, NO, that not being the case, these services are not provided together.

(30) “composite supply” means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply;

Illustration. - Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply;

[VIGNESH]

Thank u Professional's for Clearing my doubt.

AI Summary

Pet Services Under GST: Accommodation, Training, Grooming, and Medical Care Taxed at Nil Rate, Not a Composite Supply A query was raised regarding the taxability and Service Accounting Code (SAC) for pet-related services such as accommodation, training, grooming, and medical treatment under the Goods and Services Tax (GST). Responses clarified that accommodation, training, and grooming services for pets fall under SAC 998612, classified as animal husbandry services, and are taxed at a nil rate. Medical treatment for pets falls under SAC 99835, also at a nil rate. The discussion included whether these services could be considered a composite supply, concluding they are not naturally bundled. The query was resolved with gratitude expressed for the professional insights provided.