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2019 (8) TMI 1286 - AAR - GSTClassification of goods - Cattle Feed in Cake form - exempt goods or not - Notification No. 1/2017 - Central Tax (Rate) dt. 28-06-2017 - whether the product is classifiable under CTH 2305 or under CTH 2309? HELD THAT:- The product in hand, the ‘Cattle feed’ is manufactured using ‘Groundnut oil cake’ as a raw material along with other raw materials. Further, as per the test reports, the content of ash, protein, salt, fat, moisture, calcium, phosphorous etc in a sample of groundnut oil cake vary in percentage from a sample of the product as furnished by the applicant in the test reports furnished by them - Also, from the invoices raised by them the product is identified as ‘Cattle feed’ and not as ‘groundnut oil cake’. By applying the General rules for interpretation of Customs Tariff as applicable to GST Tariff, the product in hand is correctly classifiable under Chapter Heading 2309 of the GST Tariff as ‘Preparation of a kind used in Animal Feeding’- ‘Compounded animal feed, 2309 90 10. The same is exempted in case of intra-state supplies vide sl.no. 102 of Notification No. 2/2017 -Central Tax (Rate) dated 28th June 2017 as amended and sl.no. 102 of Notification No. II(2)/CTR/532(d-5)/2017 dated 29th June 2017 as amended and in case of interstate supplies vide Sl.No. 102 of Notification No. 2/2017 -Integrated Tax(Rate) dated 28th June 2017 as amended.
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