GST on Used Gunny Bags at 5% Because Reusable Bags Not Treated as Scrap: Kerala AAR

In re Kerala Cooperative Milk Marketing Federation Limited (GST AAR Kerala) The Authority for Advance Ruling, Kerala, in the matter of examined the GST classification and applicable tax rate on used gunny bags generated during the cattle feed manufacturing operations of Kerala Cooperative Milk Marketing Federation Limited (KCMMF), popularly known as Milma. The applicant manufactures cattle feed and nutritional supplements at its Malampuzha plant in Palakkad and procures raw materials such as maize, de-oiled rice bran, coconut cake and cotton seed in gunny bags and polypropylene (PP) bags. Afte...