Cotton Seed Oil Cake GST-Exempt as Cattle Feed Regardless of Supply Route: Gujarat HC

Dharti Industries Vs Office of Commissioner (Appeal) & Ors. (Gujarat High Court) Cotton Seed Oil Cake Exempt from GST as Cattle Feed Irrespective of Supply Route so far as the End Use is Exempted: Gujarat High Court The Gujarat High Court held that cotton seed oil cake used as cattle feed is exempt from GST under Entry 102 of Notification 2/2017, irrespective of whether it is supplied directly to end users or to traders, as long as the end use remains cattle feed. The Court noted that the product has no commercial use other than as cattle feed, continuing the exemption available under the ...