No GST on value of by-products i.e., broken rice, bran & husk by treating as part of milling charges: HC

Shiridi Sainadh Industries Vs Deputy Commissioner ST INT (Andhra Pradesh High Court)

Writ Petition is allowed and the impugned Assessment Order passed by the 1^st respondent vide Ref. No.CGST/ 2017-18/05 dated 29.10.2018 in so far as it relates to the levy of GST on the value of by-products i.e., broken rice, bran and husk treating them as part of the consideration paid to the petitioner for milling of the paddy, is set aside.

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