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2022 (1) TMI 149 - AAR - GSTClassification of goods - Soya husk resulting from the extraction of Soyabean Oil - exemption from payment of GST as Poultry feed and Cattle feed under HSN heading 2302, under Entry 102 of Notification No.2/17-Central Tax (Rate) dated, 28.06.2017 - principal input/ ingredient for manufacture or processing of Cattle feed and Poultry feed which may become value added product in the market - HELD THAT:- The applicant is selling only soya husk, resulting from extraction of Soyabean oil to the manufacturers / processors of Cattle feed and Poultry feed. As per the interpretation of the applicant under Rule 3(a), specific entry will prevail over the general entry in case where the goods are covered under more than one entry. Exemption Entry 102 is general entry exempting GST on supply of prepared Poultry feed and Cattle feed under Chapter 2302. - Entry 105 of Schedule I is a specific entry prescribing GST @5% on solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil under Chapter 2304. Soya husk resulting from the extraction of Soyabean oil, being principal input/ ingredient for manufacture or processing of Cattle feed and Poultry feed which may become value added product in the market. Soya husk being principal input/ ingredient to Poultry feed and Cattle feed industry, which is taxable @ 5% under Subheading 2304 as per Entry 105 of Notification No.1/17-Central Tax (Rate) dated, 28.06.2017.
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