Classification of Goods — Applicant is providing services seeking advance ruling on the following questions:
a. Identification of HSN code of service provided in relation to “on field testing for Bio Efficacy, Phyto-toxicity and other tests on plants for evaluation of insecticide”.
b. Determination of applicable tax rate payable as per respective HSN & exemption, if any.
— G.B. Pant University of Agriculture And Technology, In Re...  17 TAXLOK.COM 121 (AAR-Uttarakhand)