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TMI Blog2018 (9) TMI 1336X X X X Extracts X X X X X X X X Extracts X X X X ..... are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. 1. M/s. C.P.R. Mill (Prop: ARUMUGA SELVA RAJA JEGAJOTHI), No. 2/1, Sathanur Road, Vikravandi (West), Villupuram (hereinafter called as CPR Mill or the Applicant) is engaged in the manufacture of "Cattle Feed in Cake Form". They are registered under GST Act with Registration No. 33ATKPJ5015H1ZX. The applicant has submitted the copy of application in Form GST ARA - 01 and also submitted a copy of Challan evidencing payment of application fees of Rs. 5,000/- each under su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs of the Authority for Clarification and Advance Ruling of the Commercial Taxes Department, Government of TamilNadu (in its proceedings dated 02.06.2017 in A.C.A.A.R. No. 54/2016-17), clarified that Aquatic feed/ Animal feeds are not liable to tax vide Entry No.5 of Part B of the Fourth Schedule to TNVAT Act, 2006 with effect 01.01.2007 and it was also clarified that they are not entitled to claim input tax credit of the tax paid on the purchase of raw materials as per Section 19(5) of the TNVAT Act, 2006. M/S. CPR Mill has further stated that under the CGST Act, as per Section 9 of the Central Goods and Services Tax Act, 2017, oil cakes are classified under Chapter Heading/sub-heading/Tariff Item - 2305 liable to be taxed at the rate of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... & Broken Rice 60 10/kg 60 x 10 - Rs. 600 Husked & Broken Rice 12 5kg. 12 x 5= Rs. 60 Salt 1 3kg. 1 x 3 = Rs. 3 Total Price Rs. 1243 Price per kg (A) Rs. 1243/100 = Rs. Expenses per kg (B) Rs. 1.30 Total Price per kg (A+B) RS.12.43 + RS.1.30 = RS. 13.73 Sale Price by Applicant per kg Rs. 14.00 Profit per kg Rs. 0.27 The Applicant has stated that though there is physical similarity between groundnut oil cake and the product they sell, both are different as they add broken rice, jiggery, salt and water to groundnut oil cake after processing, to make the final product. 5. The issue before us is to determine the classification of - "Cattle Feed in Cake form" and as to whether the same is exempted. To be precise, the ques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , resulting from the extraction of soyabean oil This heading covers oil-cake and other solid residues remaining after the extraction of oil from soya bans by solvents or in a press or rotary expeller. These residues constitute valuable animal foods. The residues classified in this heading may be in the form of slabs (cakes), meal or pellets (see the General Explanatory Note to this Chapter). This heading also includes non-textured defatted soya-bean flour fit for human consumption. This heading excludes : (a) Oil dregs (heading 15.22) (b) Protein concentrates obtained by the elimination of certain constituents of defatted soya-bean flour (used as additives in food preparations) and textured soya-bean flour (heading 21.06), 23.09 Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... animal products (milk, eggs, etc), They consist mainly of proteins or minerls. Examples of the protein-rich substances used for this purpose are seeds of leguminous vegetables, brewing dregs oil-cake, dairy by-products. The minerals serve mainly for building up bones and, in the case of poultry, making egg-shells. The most commonly used contain phosphorus, chlorine, sodium, potassium, iron iodine, etc. (C) PREPARATIONS FOR USE IN MAKING THE COMPLETE FEEDS OR SUPPLEMENTARY FEEDS DESCRIBED IN (A) AND (B) ABOVE These preparations, known in trade as "premixes", are, generally speaking, compound compositions consisting of a number of substances (sometimes called additives) the nature and proportions of which vary according to the animal produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have lost the essential characteristics of the original material. From the submissions of the applicant, it is seen that the product is not merely groundnut oil cake/residue but is manufactured by combining groundnut oil cake with broken rice, jaggery, salt and water and leaving the mixture for condensing itself into solid form and finally steamed. Further, the applicant states that the product is meant for domestic animals or birds as an essential raise for the maintenance of life, but also that feed which is supplied over and above the maintenance requirements for growth or fattening and for production purposes such as re-production, for production of milk, eggs, meat, wool or feathers and in the case of animals, also for efficient output ..... X X X X Extracts X X X X X X X X Extracts X X X X
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