GST on Shatamrut Chyavan (prepared animal feed)

In re Vivek V. Ratnaparkhi- M/s. Madhurya Chemicals (GST AAR Maharashtra) A. Whether the classification of ‘Shatamrut Chyavan’ falling under TSH 2309 90 10 of Customs Tariff Act, 1975 as adopted to GST attracting ‘NIL’ rate (0%) of IGST (0%) CGST + (0%) SGST) as per List of Exempted Goods as per Sr. No. 102 of Notification No. 02/2017 – Central Tax (Rate) dated 28.06.2017 is correct or not? Applicant has raised the issue of classification of their product namely, ‘Shatamrut Chyavan’. The subject product is manufactured out of sugarcane molasses, which...