Poultry meal not eligible for exemption under Notification No. 2/2017-Central Tax (Rate)

Sushi Pet Nutri science (GST AAAR Telangana) Issue 1: The product ‘poultry meal’ manufactured and supplied by appellant falls under Tariff Item No. 2301 10 10 of the Customs Tariff Act, 1975. The impugned order is modified accordingly. Issue 2: The product ‘poultry meal’ manufactured and supplied by appellant is not eligible for the exemption contained in entry SI.No.102 of Notification No. 02/2017-Central Tax (Rate) dated 28.06.2017 (as amended). FULL TEXT OF THE ORDER OF AUTHORITY OF APPELLATE ADVANCE RULING, TELANGANA 1. In terms of Section 102 of the Telangana Good...