https://www.taxtmi.com/caselaws?id=772875 AAR Maharashtra ruled on GST exemption applicability for various services provided by a company in poultry business. The authority held that commission services for marketing and selling chicks are classifiable under SAC 996111, not SAC 9986, thus not exempt under Entry 54 of Notification 12/2017. Veterinary services provided through specialized clinics qualify for exemption under Entry 46 as healthcare services to livestock. Laboratory testing and analysis services are classified under SAC 998346, not qualifying for agricultural extension services exemption under Entry 54. Only veterinary services received GST exemption among the three service categories examined. en-us Tue, 29 Apr 2025 00:00:00 +0530 Sat, 14 Jun 2025 06:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772875 AAR Maharashtra ruled on GST exemption applicability for various services provided by a company in poultry business. The authority held that commission services for marketing and selling chicks are classifiable under SAC 996111, not SAC 9986, thus not exempt under Entry 54 of Notification 12/2017. Veterinary services provided through specialized clinics qualify for exemption under Entry 46 as healthcare services to livestock. Laboratory testing and analysis services are classified under SAC 998346, not qualifying for agricultural extension services exemption under Entry 54. Only veterinary services received GST exemption among the three service categories examined. Case-Laws GST Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772875