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2020 (7) TMI 473 - AAR - GSTClassification of goods - Preparation of a kind used in Animal Feeding - Bio Processed Meal - whether fall under HS Code 23099090 and applicable rate of GST on said product shall be NIL as per Notification 02/2017 - CT (Rate) dated 28.06.2017? - errors in the order of Advance Ruling Authority - rectification of the mistake - HELD THAT:- Chapter heading 23099090 is exclusively meant for animal feed. The applicant has started their new unit at 112, Industrial Area No.1 Dewas for manufacture of the finished product “Preparation of a kind used in Animal Feeding - Bio Processed Meal” which will be used for animal feeding only. The applicant also submitted a detailed process as how the raw material soyabean meal will undergoes various processes in various section like inoculation and missing section, bio-processing section / fermentation section, drying section, milling and packaging section to achieve the goal of manufacturing the finished product - The applicant finally declared that the product Preparation of a kind used in Animal Feeding - Bio Processed Meal will only be used for animal feeding and not for in other purpose. The said product i.e. Bio Processed Meal is only for specific use of Animal Feed, it is clear to us that the finished product being manufactured by the applicant will only be used for animal feeding and not for any other purpose and thus it should fall under chapter heading 23099090 - Serial No. 102 of Notification 2/2017-CT (Rate) dated 28.06.2017 and corresponding notification issued under MPGST Act speaks that the goods Aquatic feed including shrimp feed and prawn feed. poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake falling under chapter heading 2302, 2304, 2305, 2306, 2308, 2309 are exempted from payment of GST. The applicant is eligible to avail exemption on their finished products “Preparation of a kind used in Animal Feeding - Bio Processed Meal” from payment of GST under Notification 2/2017-CT (Rate) dated 28.06.2017 and corresponding notification issued under MPGST Act.
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