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2020 (3) TMI 441 - AAR - GSTClassification of goods - Preparation of a kind used in Animal Feeding, Bio Processed Meal - whether falls under HS Code 23099090 or otherwise? - rate of GST - Applicability of Notification 02/2017-CT (Rate) dated 28.06.2017 - HELD THAT:- The Chapter heading 23099090 is exclusively meant for animal feed. It is noted that the applicant has not provided any evidence to prove that the said product “Bio Processed Meal” is meant for animal feed. We find that the applicant is renowned manufacturer of soya based products, both for general public, for animal fee as well as for industrial use. In such a situation, a critical analysis is required to establish that the said product is meant only for animal feed - there are no evidences in support of the applicant’s claim that the said product falls under Chapter heading 23099090. The applicants withdrawn of the comment that “and not fit for human consumption”, further substantiates our contention. As the applicant has failed to submit any evidence to support their claim of Chapter heading 23099090 for their product, and therefore the applicant is not entitled to claim ‘Nil’ rate of duty under as per Notification 02/2017-CT(Rate) dated 28.06.2017 and corresponding notification issued under MPGST Act.
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