TMI Blog2018 (5) TMI 2051X X X X Extracts X X X X X X X X Extracts X X X X ..... feed. However, on mixing further with some other vegetable and cereal waste its usage in cattle feeding and fish feeding are usual in practice. De-oiled rice bran has been seen in its usage in largely cattle feed, poultry fish feed. Thus, de-oiled cake which is used for animal feed has been exempted by the entry 102 and de-oiled rice bran has been specifically exempted under 102A. Input tax credit - HELD THAT:- The Input credit of GST paid on purchase of Mahua Oil Cake/Rice Bran Oil cake used in the manufacture of solvent extracted oil is partially allowed as per process/ formula prescribed in the Chapter V (INPUT TAX CREDIT) of GST Rule,2017, because, the applicant manufacturing both taxable and exempted goods by using raw mater ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cake/ De-oiled Rice Bran being used as an ingredient of Cattle Feed, Poultry Feed and other animal feeds and is 'Waste generated' during the Solvent Extraction process? b) Whether the applicant is eligible to get entire tax input credit of GST paid on purchase of Mahua Oil Cake/ Rice Bran Oil cake used in the manufacture of solvent extracted oil? 5. The applicant was granted a personal hearing on 27.02.2018 but they have requested for extension of the PH date and applicant was granted new date on 19.03.2018. Shri Pawanshree Agrawal and Shri Vaibhav Dixit, Advocates appeared on behalf of the applicant. In the written submission, the applicant has submitted that - a. They purchase Mahua oil cake / Rice Bran for extractio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the documents produced during the personal hearing, it was decided to admit application. 7. As applicant submitted that his main product is classified under HSN 1515. (As per Chapter Heading 1515 of the GST Tariff adapted by CGST/SGST) as under and the same are taxable - Other fixed vegetable fats and oils (including jojoba oil) and their fractions . And heading 15159040 reads as under- Fixed vegetable oils of edible grade namely the following: mango kernel oil, mahua oil, rice bran oil ..other . Further, towards the heading 1522, which is residue resulting from treatment of fatty substances in respect of goods of the same chapter. 8, In reference to Input Credit (ITC) of GST paid on goods/ services, S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... presence of some toxic saponins which limits its usages as fish or cattle feed. However, on mixing further with some other vegetable and cereal waste its usage in cattle feeding and fish feeding are usual in practice. De-oiled rice bran has been seen in its usage in largely cattle feed, poultry fish feed. 11. As per Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 : Sl.No. Chapter/Heading/Sub-heading /Tariff item Description of Goods 102. 2302, 2304, 2305, 2306, 2308, 2309 Aquatic feed including shrimp feed and prawn feed, poultry feed cattle feed, including grass, hay straw, supplement husk of puls ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h or cattle feed. However, on mixing further with some other vegetable and cereal waste its usage in cattle feeding and fish feeding are usual in practice. De-oiled rice bran has been seen in its usage in largely cattle feed, poultry fish feed are usual in practice. So far that purpose it can be classifiable in 2309 and De-oiled rice bran has been seen in its usage in largely cattle feed, poultry and fish feed and is appears as classifiable in Chapter 2308. The input credit of GST paid on raw materials is not allowable in the present case since; the party is manufacturing taxable as well as exempt supply. 1. In view of the above, we rule as under; RULING The point wise clarifications are as under:- a) Whether Mahua ..... X X X X Extracts X X X X X X X X Extracts X X X X
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