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TMI Blog2019 (8) TMI 1284X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 of Notification No. 2/2017 -Central Tax (Rate) dated 28 th June 2017 as amended and sl.no. 102 of Notification No. II(2)/CTR/532(d-5)/2017 dated 29 th June 2017 as amended and in case of interstate supplies vide Sl.No. 102 of Notification No. 2/2017 -Integrated Tax(Rate) dated 28 th June 2017 as amended. - Order No. 33/AAR/2019 - - - Dated:- 26-7-2019 - MS. MANASA GANGOTRI KATA, IRS JOINT COMMISSIONER THIRU KURINJI SELVAAN V.S., M.SC., (AGRI.), M.B.A., MEMBER Note Any appeal against the advance ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 - AUTHORITY FOR ADVANCE RULING, TAMILNADU 2.2 They have also stated that right from the inception under the sales tax enactment, cattle feed in cake form manufactured by them were eligible for exemption under the TNGST Act 1959, under the TNVAT Act 2006. They submit that since the product manufactured by them could be used only as cattle feed meant for animals there cannot be any liability by way of tax under GST Act. In view of the above facts the applicant requested to issue an Advance ruling with regard to the classification of their product Cattle feed in cake form . 3. The Authorized Representative of the Applicant was heard in the matter on 23.07.2019. They submitted a written submission, a CD with videos of manufacturing. They stated that they are sister concern of M/s. C.P.R Mill Shree Venkateswara traders and use the same premises and labor. They use groundnut oil cake, broken rice, rice husk, jaggery, salt, water to make cattle feed. They have submitted test report of both the final product and groundnut oil cake. They informed that they will submit copies of sale invoices, photos of packaging (30 Kg or 50 Kg bags) write up of manufacturing process. They also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with broken and black broken rice pulverized separately, which are spread over and then jaggery, salt water are added, mixed, thoroughly crushed and left for condensing itself into solid form and steamed to result in Cattle feed in Cake Form . The breakup of the ingredients for manufacturing cattle feed (in cake form) per 100 Kgs as given by the applicant is as follows: Raw Material Kgs Groundnut Oil Cake 23 Jaggery 4 Black Broken Rice 60 Husked Broken Rice 12 Salt 1 5. The issue before us is to determine the classification of - Cattle Feed in Cake form and as to whether the same is exempted. In terms of explanation (iii) and (iv) to Notification No. 1/2017 - Central Tax (Rate) dt. 28-06-2017, tariff heading, sub-heading, heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 and the rules for the int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya bean oil. This heading covers oil-cake and other solid residues remaining after the extraction of oil from soya beans by solvents or in a press or in a press or rotary expeller. These residues constitute valuable animal foods. The residues classified in this heading may be in the from 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 Preparation of kind used in animal feeding, 2309.10 - Dogs or cat put up for retail sale 2309.90 - Other This heading covers sweetened forage and prepared animal feeding stuffs consisting of a mixture of several nutrients designed : (1) to provide the animal with a rational and balanced daily diet (c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ife and 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 and in the case of animals, also for efficient output of work. The product in hand, the Cattle feed is manufactured using Groundnut oil cake as a raw material along with other raw materials. Further, as per the test reports, the content of ash, protein, salt, fat, moisture, calcium, phosphorous etc in a sample of groundnut oil cake vary in percentage from a sample of the product as furnished by the applicant in the test reports furnished by them. Also, from the invoices raised by them the product is identified as Cattle feed and not as groundnut oil cake . By applying the General rules for interpretation of Customs Tariff as applicable to GST Tariff, the product in hand is correctly classifiable under Chapter Heading 2309 of the GST Tariff as Preparation of a kind used in Animal Feeding - Compounded animal feed, 2309 90 10. The same is exempted in case of intra-state supplies vide sl.no. 102 of Notification No. 2/2017 -Central Tax (Rate) dated 28 th June 2017 as amended and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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