Cotton Seed De-oiled Cake (HSN 23061020) exempt from GST: W.B. AAR

In re Gupta Feed Products Private Limited (GST AAR West Bengal) The ruling by the West Bengal Authority for Advance Ruling (AAR) in the matter of Gupta Feed Products Private Limited addresses the taxability of Cotton Seed De-oiled Cake (HSN 23061020), a product the applicant trades for use as animal/aquatic feed. The applicant sought clarification due to inconsistencies in practice, with some suppliers charging 5% GST and others treating the product as exempt. The Core Issue and Applicant’s Submission The Product: Cotton Seed De-oiled Cake (HSN 23061020), also known as “KHOL”...