Rodent Feed classifiable under HSN 23099010 & not falls under exemption notification

In re Hylasco Bio-technology Private Limited (GST AAR Telangana) 1. Whether the product Rodent Feed can be classified under the HSN 2309 90 10 or not? Yes. But not covered under the exemption notification. 2. If No, HSN applicable for the specified product? Please refer above. 3. As HSN 2309 is exempt under the Serial Number 102 of Notification No. 02/2017 dated: 28.06.2017, whether the product Rodent Feed  which    falls under the same group  is  also   exempt, if not the taxability of the same? Description to Sl.No.102 does not include rodent  feed   and    hen...