No power to CBIC to issue clarificatory circular for assessee on Fish Meal for GST Rate

Jenefa India Vs Union of India (Madras High Court) Conclusion: CBIC was not empowered to issue circular in respect of fish meal used for making cattle / poultry / aquatic feed for clarification on GST rate as the power was to be exercised either by the Parliament by making a law as had been done in Finance Act, 2020 or by the Central Government by exercising their powers either under Section 11(1) of the CGST Act, 2017 or under Section 6(1) of the IGST Act, 2017. Held: Assessee was a manufacturer of fish meal. Till the issuance of Exemption Notification as well as Corrigendum and Amendment No...