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        0106

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        GST exemption for specified live animals excludes supply of mammals, birds and insects from tax coverage during the exemption period. Exemption from GST applies to goods identified as other live animals, including mammals, birds and insects, excluding their supply from the scope of taxable goods under GST for the stated exemption period.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST exemption for specified live animals excludes supply of mammals, birds and insects from tax coverage during the exemption period.

                                Exemption from GST applies to goods identified as other live animals, including mammals, birds and insects, excluding their supply from the scope of taxable goods under GST for the stated exemption period.


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