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        GST

        0106

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        GST exemption for live animals clarifies that mammals, birds and insects are excluded from integrated tax coverage. The document records a GST exemption for 'other live animals,' encompassing mammals, birds and insects, instituted by Notification No. 10/2025 Integrated Tax (Rate) dated 17 09 2025 with effect from 22 09 2025, removing those animals from the taxable scope under the referenced integrated tax rate schedule.
                          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 live animals clarifies that mammals, birds and insects are excluded from integrated tax coverage.

                                The document records a GST exemption for "other live animals," encompassing mammals, birds and insects, instituted by Notification No. 10/2025 Integrated Tax (Rate) dated 17 09 2025 with effect from 22 09 2025, removing those animals from the taxable scope under the referenced integrated tax rate schedule.


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