Classification of Service — The Applicants are engaged in manufacturing of Cattle Feed and Poultry Feed on Job Work basis. While most of the raw materials are taxable in GST, the final products produced after job work i.e: Cattle Feed/Poultry Feed are exempted/Tax Free. The Applicants sought Advanced Ruling “Whether GST is applicable on the job work charges charged for manufacturing of Cattle Feed / Poultry Feed on job work basis”. The Authority Ruled out that aforesaid activity is not “Support services to agriculture, forestry, fishing, animal husbandry” and attracts GST @ 5%. — Gupta Steel Udyog, In Re… [2019] 15 TAXLOK.COM 114 (AAR-Punjab)