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2018 (10) TMI 1712 - AAAR - GSTInput credit of GST paid - Waste or not - Mahua De-oiled cake/ De-oiled Rice Bran - used as an ingredient of Cattle Feed, Poultry Feed and other animal feeds - HELD THAT:- It is found that these cakes have a very high saponin content which makes them unsuitable for animal or fish feed in general. Rather, these cakes are primarily used in pisciculture (fish cultivation) as weedicides (to kill and eradicate unwanted vegetation growth) and as piscicides (to eradicate predatory fishes) and as fertilizers in agriculture. Its role as fish feed, if any, is very limited as compared to its general use as fertilizer and weedicides. We do not agree with the contention of the appellant regarding its classification under 2309 90 39. In fact the de-oiled mahua cake cannot fall under Chapter 23 of the tariff which comprises "Residues and waste from the food industries; prepared animal fodder". It is neither a residue nor a waste nor a prepared animal fodder. Thus, there is no specific entry for this item or similar product anywhere in the tariff and therefore it should be classified under the residuary entry Serial Number 453 of the Notification No. 1/2017-C.T. (R), dated 28-6-2017 ["Any Chapter-Goods which are not specified in Schedule I, II, IV, V or VI"] having a GST rate of 18% - the appellant is required to pay GST @ 18% on the supply of de-oiled mahua cake and is therefore entitled to avail input tax credit.
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