Frequently Asked Questions – GST on Pet Shops
Owning a pet shop? This write-up is especially for the businesses owning pet shops. Some FAQs for the pet shop sector:
1. Accommodation services for pets, training of pet animals, grooming for pets.
Kindly refer to 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
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. What are the HS code and GST rate for Pet Food?
Dog or cat foods fall under heading 2309 and attract 18% GST under the residual entry S. No. 453. [Source https://www.cbic.gov.in/resources//htdocs-cbec/gst/GST-Rate%20FAQs%2027.07.2017%20after%20Fitment%20Committee.pdf ]
5. GST Rate and HSN Code for Supply of Live Animal
| S. No. | HSN Code | Chapter Description | Rate |
| 1. | 0101 | Live asses, mules and hinnies | Nil |
| 2. | 01012100, 010129 | Live Horses | 12 % |
| 3. | 0102 | Live bovine animals | Nil |
| 4. | 0103 | Live swine | Nil |
| 5. | 0104 | Live sheep and goats | Nil |
| 6. | 0105 | Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. | Nil |
| 7. | 0106 | Other live animal such as Mammals, Birds, Insects | Nil |
For the updated rate kindly refer to Notification No. 1/2017 – Central Tax (Rate) dated 28.06.2017 and Notification No. 2/2017 – Central Tax (Rate) dated 28.06.2017.
You may reach the author at abhishek@gstivy.in
Disclaimer: The views expressed by the author(s) are personal and academic in nature. This blog post is not a substitute for professional legal advice.