No power to CBIC to issue clarificatory circular for assessee on Fish Meal for GST Rate

Jenefa India Vs Union of India (Madras High Court)

Conclusion: CBIC was not empowered to issue circular in respect of fish meal used for making cattle / poultry / aquatic feed for clarification on GST rate as the power was to be exercised either by the Parliament by making a law as had been done in Finance Act, 2020 or by the Central Government by exercising their powers either under Section 11(1) of the Please become a Premium member. If you are already a Premium member, login here to access the full content.