https://www.taxtmi.com/caselaws?id=417283 The Advance Ruling Authority determined that rodent feed falls under HSN 2309 90 10 but is not exempt under Notification no. 02/2017. Despite being classified under this HSN, the product was found taxable under Sl.No.453 of Schedule III of Notification no. 01/2017 at a 9% rate for both CGST and SGST. The ruling stressed strict interpretation of exemption provisions and highlighted that rodent feed did not meet the criteria for exemption, emphasizing adherence to explicit terms in the notifications. en-us Mon, 17 Jan 2022 00:00:00 +0530 Sat, 29 Mar 2025 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417283 The Advance Ruling Authority determined that rodent feed falls under HSN 2309 90 10 but is not exempt under Notification no. 02/2017. Despite being classified under this HSN, the product was found taxable under Sl.No.453 of Schedule III of Notification no. 01/2017 at a 9% rate for both CGST and SGST. The ruling stressed strict interpretation of exemption provisions and highlighted that rodent feed did not meet the criteria for exemption, emphasizing adherence to explicit terms in the notifications. Case-Laws GST Mon, 17 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417283