GST on Brewers’ Spent Grain (BSG), Dried Distillers’ Grains with Soluble [DDGS]

In re Allied Blenders and Distillers Private Limited (GST AAAR Telangana) Issue in brief is that the applicant is engaged in manufacture of alcohol. In the process of manufacturing alcohol, certain by products emerge viz., distillery dry gain soluble (DDGS) and distillery wet rain soluble (DWGS). It was the contention of the applicant that these are sold as cattle feed, hence exempted from tax under GST Under Sl.No. 102 of Notfn No. 02/2017-CT(R), dt.28.6.2017. However, the lower authority, vide the impugned order, has held that the impugned goods fall under Sl.No. 104 of Notfn No. 01/2017-CT(...