Animal Feed Analytical and Quality Assurance Laboratory ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- January 21, 2019
- Type:
- Advance Ruling
Subject
Testing of animal feed services is not eligible for the exemption under Notification 12/2017-CT(Rate)
Summary
The applicant have preferred an Application seeking Advance Ruling to clarify applicability of Notification No.12/2017 Central Tax (Rate) dated 28.06.2017 to “Services related to rearing of all life forms of Animals by way of testing include te…
Judgement
Note : Any Appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Se…