Home Case Index All Cases GST GST + AAAR GST - 2022 (12) TMI AAAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (12) TMI 809 - AAAR - GSTExemption from GST - sale of produces Distillery Wet Grain Soluble (DWGS) and Distillery Dry Grain Soluble (DDGS) - Cattle feed undertaken by the applicant - N/N. 102 of Notification No. 02/2017 -Central Tax (Rate) dated 28 June 2017 - Whether the appeal is filed in time? - HELD THAT:- It is clarified in Circular No. 163/19/2021-GST Dated 6th October, 2021, that Brewers' spent grain (BSG), Dried distillers' grains with soluble [DDGS] and other such residues are classifiable under heading 2303, attracting GST at the rate of 5% (S. No. 104 of schedule I of notification No. 1/2017-Central Tax (Rate) dated 28.06.2017). The order passed by the lower authority is upheld - appeal disposed off.
|