Classification of Service — The services provided by the Applicant related to testing of Animal Feed /Feed ingredients are not be covered under Notification 12/2017 Central Tax (Rate) dated 28/06/2017 as amended for CGST and No. II(2)/CTR/532(d-15)/2017 vide G.O. (Ms) No. 73 dated 29.06.2017 for SGST.Animal Feed Analytical and Quality Assurance Laboratory, In Re… [2019] 08 TAXLOK.COM 083 (AAR-Tamil Nadu)