Case Law Details
In re M/s Gupta Steel Udyog (GST AAR Punjab)
The activity of manufacturing of Cattle Feed / Poultry Feed by the applicant on job work basis is not ‘Support services to agriculture, forestry, fishing, animal husbandry’. The activity of manufacturing of Cattle Feed / Poultry Feed by the applicant on job work basis falls under heading 9988 and attracts GST @ 5% (CGST 2.5% + SGST 2.5%).
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, PUNJAB
II. BRIEF FACTS OF THE CASE
M/s Gupta Steel Udyog, Opposite Gagan Feeds, Khanna-141401 are holding GST Registration No. 03AAJFG0841N1ZF. They are engaged in manufacturing of Cattle Feed and Poultry Feed on Job Work basis. The total raw material viz. Rice bran, Grains, Cakes, Molasses, De-Oiled Cakes etc. to be used in the manufacture of Cattle/Poultry Feed on job work, is supplied by the Principal Manufacturer. While most of the raw material are taxable in GST, the final products produced after job work i.e; Cattle Feed / Poultry Feed are exempted / Tax Free. The applicant receives job works charges for the above service rendered by him to the Principals.
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