https://www.taxtmi.com/forum/issue?id=111488 Section 65B(3) defines agriculture to include rearing of animals, and an administrative note treats certain animal-breeding activities as agricultural; however, Section 66D(d) negative-list exemptions and the mega exemption notification do not expressly include poultry or egg-hatching, and administrative guidance lacks statutory force, so poultry and related hatching services are not treated as exempt and remain taxable absent specific inclusion. en-us Fri, 10 Feb 2017 14:10:32 +0530 Thu, 23 Jan 2025 15:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111488 Section 65B(3) defines agriculture to include rearing of animals, and an administrative note treats certain animal-breeding activities as agricultural; however, Section 66D(d) negative-list exemptions and the mega exemption notification do not expressly include poultry or egg-hatching, and administrative guidance lacks statutory force, so poultry and related hatching services are not treated as exempt and remain taxable absent specific inclusion. Discussion-Forum Service Tax Fri, 10 Feb 2017 14:10:32 +0530 https://www.taxtmi.com/forum/issue?id=111488