ITC available on de-oiled mahua cake & not on de-oiled rice bran cake

In re Indo Prosoya Foods Pvt Ltd (GST AAAR Uttar Pradesh)

(i) Input Credit attributable to the supply of de-oiled rice bran cake (exempted supply) is to be reversed by the appellant in terms of Section 17(2) of the CGST Act 2017; and

(ii) GST @ 5 is payable on supply of de-oiled mahua cake with consequently al

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