Case Law Details
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) under Chapter 2304.
FULL TEXT OF THE RULING OF AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH
1. The present application has been filed u/s 97 of the Central Goods and Services Tax Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s ADANI WILMAR LIMITED (hereinafter referred to as the Applicant), registered under the Goods & Services Tax.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
