https://www.taxtmi.com/caselaws?id=376901 Testing of animal feed, feed ingredients and feed supplements is not covered by the exemption in Notification No. 12/2017-Central Tax (Rate) for services relating to rearing of animals by way of specified agricultural operations. The activity consisted of chemical and biological testing, including analysis of crude protein, fibre, moisture and mycotoxins, and was classified as technical testing and analysis services under Heading 998346 rather than animal husbandry support services under Heading 9986. The exemption was held not to extend to this testing activity because the service did not fall squarely within the exempted description. en-us Mon, 21 Jan 2019 00:00:00 +0530 Fri, 07 Mar 2025 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376901 Testing of animal feed, feed ingredients and feed supplements is not covered by the exemption in Notification No. 12/2017-Central Tax (Rate) for services relating to rearing of animals by way of specified agricultural operations. The activity consisted of chemical and biological testing, including analysis of crude protein, fibre, moisture and mycotoxins, and was classified as technical testing and analysis services under Heading 998346 rather than animal husbandry support services under Heading 9986. The exemption was held not to extend to this testing activity because the service did not fall squarely within the exempted description. Case-Laws GST Mon, 21 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376901