2302 - GST - Goods - Rates of Tax - Schedule 1 - IGST @ 5% or CGST @ 2.5% + SGST / UTGST @ 2.5%

529 [ Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake] ] Clarification Clarification regarding the applicable GST rate on by-products of milling of Dal/ Pulses such as Chilka, Khanda and Churi. [ See para 8 of Circular No. 179/11/2022-GST dated 03.08.2022 ] ************* Notes: As amended vide Notification No. 12/2022-Integrated Tax (Rate) dated 30-12-2022 w.e.f. 1.1.2023 , before it was read as, 7 [Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake]] ***************** Notes: 7. Corrected vide Corrigendum notification dated 12-7-2017 , New Entry