Home Case Index All Cases GST GST + AAR GST - 2022 (3) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (3) TMI 677 - AAR - GSTExemption from GST - sale of produces Distillery Wet Grain Soluble (DWGS) and Distillery Dry Grain Soluble (DDGS) – Cattle feed undertaken by the applicant - applicability of serial no 102 of Notification No. 02/2017 – Central Tax (Rate) dated 28 June 2017 - HELD THAT:- It is observed that the Notification No. 01/2017 classifies ‘brewing or distillery dregs and waste’ at S.No.104 under tariff item ‘2303’ and the rate applicable is 5% on these products - It is further seen that the chapter headings of the tariff items which qualify as cattle feed at the S.No.102 of Notification No. 02/2017 do not include the HSN ‘2303’. Thus S.No.102 of Notification No. 02/2017 specifically excludes ‘brewing or distillery dregs and waste’. As seen from the averments submitted by the applicant the Distillery Wet Grain Soluble (‘DWGS’) and Distillery Dry Grain Soluble (‘DDGS’) are clearly falling under ‘brewing or distillery dregs and waste’ and therefore under tariff item HSN No. ‘2303’. Hence these are excluded from the exemption Notification No. 02/2017.
|