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2020 (9) TMI 590 - AUTHORITY FOR ADVANCE RULING, GUJARATClassification of goods - Maize Bran (cattle feed) - classifiable under Heading 23021010 of Central Excise Tariff Act, 1985 or otherwise - whether chargeable to CGST @2.5% under Sr.No.103A of Notification No.1/2017 or chargeable to NIL rate as per Sr.No.102 of Notification No.2/2017? - HELD THAT:- The products which were left out from Sr.No.103A of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 have found mention in Sr.No.102 of Notification No.2/2017-Central Tax (Rate) dated 28.06.2017. The applicant has supplied 19.520 tonnes of Maize Bran Dry to Shri Ramdev Oil Industries, Patan, a manufacturer who is engaged in the manufacture of cattle feed ( as per the data available online). Thus for the above manufacturer, maize bran is just an input/ingredient which is used in the manufacture of their final product i.e.cattle feed. It can therefore be concluded that the maize bran sold by the applicant is used by the above company as in input in the manufacture of cattle feed but is not a cattle feed by itself. It is also seen that ‘Maize Bran’ is specifically mentioned in Sub-heading No.23021010 of the First Schedule to the Custom Tariff Act, 1975 (51 of 1975) and the word ‘Bran’ is specifically mentioned in Sr.No.103A of Notification No.2/2017-Central Tax (Rate) dated 28.06.2017 - thus, the product ‘maize bran’ does not warrant classification under Sr.No.102 of Notification No.2/2017-Central Tax (Rate) as the product does not classify as ‘cattle feed’ and is correctly classifiable as ‘Bran’ under Sr.No.103A of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017. The product ‘Maize Bran’ manufactured and supplied by M/s. Gujarat Ambuja Exports ltd. is covered under Entry Sr.No.103A of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 of the CGST Act, 2017 on which rate of GST chargeable is 5%.
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