Dated: 27-2-2021
By:- Abhishek Tripathi
1. Kindly refer Notification No. 11/2017 – Central Tax (Rate) dated 28.06.2017 (as amended from time to time). Accommodation services for pets (kennels), training of pet animals, grooming for pets will fall under Heading 9986 [Nil Rate]. On further elaboration to 6 digits vide Annexure: Scheme of Classification of Services, these services will be under 998612 – Animal Husbandry Services.
2. For 998612 reference may be made to SAC Explanatory Notes which states as under:
998612 Animal husbandry services
This service code includes sheep shearing and care and management of herds of farm animals; artificial insemination of farm animals; grading of eggs; cleaning of agricultural premises (hen houses, piggeries, etc.); accommodation services for pets (kennels); grooming and tattooing services for pets; training of pet animals; Farm animal husbandry services on inputs owned by others like operation of a farm animal production unit on a fee or contract basis
This service code does not include: - services provided by agronomists and agricultural economists, cf. 998311 - veterinary services for pets and other animals, cf. 99835 - training of guard dogs cf. 998529 - recreational riding services, cf. 999652 - training of sport and entertainment animals cf. 999662
3. Veterinary Services will fall under 99835 (Annexure: Scheme of Classification of Services) in Heading 9983. As per Notification 12/2017 Central Tax (Rate) dated 28.06.2017 (as amended from time to time), the services are exempted.
4. In short,
Accommodation services for pets (kennels) – 998612 – NIL Rate.
Dear Rishi Kumar, The scheme of classification is to be referred to only for the classification of services under a specific HSN. Services such as pet grooming and training can be classified under 998612.
However, to determine the exemption to the specific services, you must refer to notification 11/2017, dated June 28, 2017. Please note entry no. 24 (HSN 9986) of the said notification does NOT provide exemption to services such as kennels, grooming, or training of pet animals. Kindly go through the notification carefully and help us understand on what basis you can claim exemption.
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