2018 (10) TMI 344 - AAR - GST

Classification of goods - Chicken waste intestine - Whether the goods Chicken intestine waste are classifiable under heading 0505 of the GST Tariff? - Held that - The issue has been examined and found that chicken intestine waste is classifiable under heading 0505 of the Customs Tariff heading as the said heading covers Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers . As the rules for interpretation of Customs Tariff Act, 1975 was made applicable to GST Tariff, the goods Chicken intestine waste are classifiable under heading 0505 of the GST Tariff. The HSN Code applicable for Chicken intestine waste is 0505, and the rate of tax is 2.5% CGST 2.5% SGST.

Summary

Issues involved: Classification of "Chicken intestine waste" under the Customs Tariff heading and GST Tariff, determination of applicable HSN Code, and rate of tax.

Classification of "Chicken intestine waste" under the Customs Tariff heading and GST Tariff:
The case involved an application filed by M/s. Susheela Agrovet seeking an Advance Ruling on the appropriate HSN Code for "Chicken intestine waste." The Authority examined the issue and determined that the waste falls under heading 0505 of the Customs Tariff, which covers various parts of birds, including waste of feathers or parts of feathers. It was noted that the rules for the interpretation of the Customs Tariff Act, 1975 are applicable to the GST Tariff. Consequently, the Authority classified "Chicken intestine waste" under heading 0505 of the GST Tariff.

Determination of applicable HSN Code and rate of tax:
After analyzing the provisions of the CGST/TGST Act, 2017, relevant rules, and notifications, the Authority issued an Advance Ruling stating that the applicable HSN Code for "Chicken intestine waste" is 0505. Furthermore, the Authority determined the rate of tax applicable to be 2.5% CGST + 2.5% SGST for the said product.

Conclusion:
The application filed by M/s. Susheela Agrovet was disposed of based on the Advance Ruling provided by the Authority. Any person aggrieved by the order was given the option to appeal before the Telangana State Appellate Authority for Advance Ruling within 30 days from the date of receipt of the order, as per Section 100(1) of the CGST/TGST Act, 2017.