Maize Bran’ is not a ‘cattle feed’ hence 5% GST Payable

In re Sanstar Biopolymers Limited (GST AAR Gujarat) The product ‘Maize Bran’ manufactured and supplied by the applicant is not a ‘cattle feed’ and hence, is not covered under Entry at Sr.No.102 of the Notification No.2/2017-Central Tax (Rate) dated 28.06.2017, as amended. But, it will fall under the Entry at Sr.No.103A of the Notification No.1/2017-Central Tax (Rate) dated 28.06.2017, as amended and is chargeable to GST @ 5% (2.5% CGST + 2.5% SGST). FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, (Gujarat) The applicant, vide their application for Advance Ruling, has submitted that ...