Notification No.13/2022 Central tax Rate.dated 30.12.2022

We are a poultry feed manufacturer.
our sales is exempt.Hence we are not taking gst input.

But as per notification no.13/ 2022 CTR ,principal notification no.02/17 CTR. serial No.102, column no.3 ,chapter heading no.2302 poultry feed shall be substituted .

My queries are as under
1 Is it correct preciously poultry feed is exempt, & now comes under zero rate.

2 If yes , can we take input on inward supply like as stationary manpower supply , gunny bags etc..

3 .If input remain i.e. not utilized due to zero rated supply , then can we take refund