5% GST Payable on Soya husk: AAR Madhya Pradesh

In re Adani Wilmar Limited (GST AAR Madhya Pradesh) Soya husk resulting from the extraction of Soyabean oil, being principal input/ ingredient for manufacture or processing of Cattle feed and Poultry feed which may become value added product in the market. Soya husk being principal input/ ingredient to Poultry feed and Cattle feed industry, which is taxable @ 5% under Subheading 2304 as per Entry 105 of Notification No. 1/17-Central Tax (Rate) dated, 28.06.2017 We are of the opinion that Soya husk will be covered by specific entry 105 of Schedule I attracting GST @5% (2.5% CGST & 2.5% SGST...