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2020 (8) TMI 102 - AAR - GSTClassification of goods - HSN Code - rate of tax - poultry meal - poultry fat - whether classfiable under HSN Code 2309 9020 or under HSN code of 1501 9000? - N/N. 01/2017-CT (Rate) dated 28.06.2017 & 02/2017-CT (Rate) dated 28.06.2017 - HELD THAT:- The supply of animal feed, poultry feed and cattle feed including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake are covered under the said entry. The aforesaid entry covers different types of products which are basically in the nature of feeds.This entry does not apply to raw material/inputs like fish meals or meat cum bone meal (MBM) falling under heading 2301 - the product manufactured by the applicant is not a feed but raw materials for feed and therefore the same are not covered under the domain of the above entry. Consequently we hold that the product manufactured by the applicant is not exempted from tax as opined by the applicant. This view is fortified by the CBIC Circular bearing No. 80/54/2018-GST, dated 31-12-2018. The disputed product (classifiable under chapter sub-heading number 2301.10.90) attracts GST rate of 5% (2.5 % CGST + 2.5% SGST) under sl. No. 103 of the Schedule-1 of the Not. No. 01/2017-CT (R), dated 28.06.2017 (as amended). Poultry fat’ - HELD THAT:- The said product emanates as a by-product during the process of chicken remnants for manufacture of the primary product viz., ‘poultry meal’. It is noticed that Schedule to the Customs Tariff has two entries covering the said product - Tariff Heading No. 0209 covers ‘poultry fat’ not rendered/otherwise extracted and Tariff Heading No. 1501 covers ‘poultry fat’ other than that of Tariff Heading No. 0209. In the case on hand, the applicant submitted that the ‘poultry fat’ supplied by them is extracted as a by-product during the process of their main product ‘poultry meal’. As such we opine that the product ‘poultry fat’ supplied by the applicant merits to be classified under Tariff item No. 1501 90 00. The product “poultry meal” manufactured and supplied by the applicant attracts GST rate of 5% in terms of Not. No. 01/2017-CT (R) dated 28.06.2017 (as amended).
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