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GST - Highlights / Catch Notes

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Classification of goods - Distillers Wet Grain Solubles (DWGS) - ...

GST

February 28, 2022

Classification of goods - Distillers Wet Grain Solubles (DWGS) - DWGS is by-product or residues? - DWGS (Distillers Wet Grain Solubles) is an inevitable outcome in the process of manufacturing of alcohol. Apart from nomenclature whether it is residue or by-product, we find that it is a kind of brewing or distilling dregs & waste and is classifiable under Chapter / Heading/Sub-heading / Tariff item 2303 of GST Tariff. - AAR

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