https://www.taxtmi.com/caselaws?id=385098 Exemption notifications must be applied strictly on their plain terms, and the appellant's R&D, testing, consultancy, training and supply activities did not fall within Entry 1 for charitable environmental activities or Entry 54 for agricultural extension services. The supplies were treated as separate and stand-alone, so composite supply treatment was rejected, and GST registration was required. Artemia cysts were also held not classifiable under CTH 03 because they were unfit for human consumption, and not under CTH 2309 because they were not processed animal-feed products losing the essential character of the original material. The product fit CTH 0511, so the advance ruling was left undisturbed. en-us Fri, 26 Jul 2019 00:00:00 +0530 Tue, 11 Mar 2025 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385098 Exemption notifications must be applied strictly on their plain terms, and the appellant's R&D, testing, consultancy, training and supply activities did not fall within Entry 1 for charitable environmental activities or Entry 54 for agricultural extension services. The supplies were treated as separate and stand-alone, so composite supply treatment was rejected, and GST registration was required. Artemia cysts were also held not classifiable under CTH 03 because they were unfit for human consumption, and not under CTH 2309 because they were not processed animal-feed products losing the essential character of the original material. The product fit CTH 0511, so the advance ruling was left undisturbed. Case-Laws GST Fri, 26 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385098