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Distillers Wet Grain Solubles (DWGS) classifiable under GST Tariff item 2303
Case Law Details
- Case Name
- In re Ads Agro Industries Private Limited (GST AAR Rajasthan)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Rajasthan, Advance Rulings
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In re Ads Agro Industries Private Limited (GST AAR Rajasthan)
As per meaning provided in Wikipedia, the Brewing is the production of beer by steeping a starch source (commonly cereal grains, the most popular of which is barley/wheat) in water and fermenting the resulting sweet liquid with yeast.
In the instant case, it is fact that in the process of manufacturing of alcohol, the ‘starch portion’ present in the wheat grain is utilized through distillation process. Means ‘starch present in the wheat grain’ is being processed in brewery. Hence, main key element i.e. ‘...
