5 % GST Payable on Chicken waste intestine

In re Susheela Agrovet (GST AAR Telangana) chicken intestine waste is classifiable under heading 0505 of the Customs Tariff heading as the said heading covers “Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers”. As the rules for interpretation of Customs Tariff Act, 1975 was made applicable to GST Tariff, the goods “ Chicken intestine waste” are classifiable under heading 0505 ...