2303 - GST - Goods - Rates of Tax - Schedule 1 - IGST @ 5% or CGST @ 2.5% + SGST / UTGST @ 2.5%

Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets Clarification Clarification regarding classification and applicable GST rates on Brewers spent grain (BSG), Dried distillers grains with soluble [DDGS] and other such residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets. [ See para 8 of Circular No. 163/19/2021-GST dated 06.10.2021 ]