Examine and state by giving brief reasons as to the taxability/exemption or otherwise of each of the following independent services as per provisions/notifications issued under the CGST Act, 2017: (i) FSSAI services to F

CS Professional · Advanced Tax Laws and Practice · PYQS · December 2020
Examine and state by giving brief reasons as to the taxability/exemption or otherwise of each of the following independent services as per provisions/notifications issued under the CGST Act, 2017: (i) FSSAI services to Food Business Operators

Answer & Explanation:

Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators are exempt. [Entry 47A of Notification No. 12/2017-CT (Rate)]

Topics: Goods and Services Tax (GST)

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