Testing activities like Soil testing, animal feed testing, testing of samples from plants or animals, for pests and diseases causing microbes are covered in the exemption and hence not liable to GST. Refer serial number 54 of Notification no. 12/2017 (central tax rate) dated 28.06.2017 SAC 9986. My question is : Soil Testing for pest and diseases causing microbes = Exempt or Soil Testing in General = Exempt. Please clarify as the language is confusing.

Reply: As per entry number 54 (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;If soil testing is directly related to agricultural operations it will be covered under this entry.Your soil testing is for some other purpose. Please refer the matter to Authority of Advance Ruling for clarification.