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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 ..... inivasan), No. 2/1, Sathanur Road, Vikravandi (West), Villupuram (hereinafter called as the 'Company' or 'Applicant') is engaged in the manufacture of "Cattle Feed in Cake Form". The applicant was a registered dealer under the Tamil Nadu General Sales Tax Act, 1959 (TNGST Act) and under the Tamil Nadu Value Added Tax Act, 2006. They are registered under GST Act with GSTIN 33BKBPS6501GIZF. The Applicant has sought Advance Ruling on the Classification of cattle feed in cake form They have 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 sub-rule (1) of Rule 104 of CGST rules 2017 and TNSGST Rules 2017. 2. The applicant has stated that they are effecting sales of cattle feed (cake form) both locally as well as by way of inter-state sale. The cattle feed is manufactured from the groundnut oil cake along with a list of ingredients including husked rice with broken rice, black & broken rice, jaggery, salt and water and after duly processing it is fit to be sold as "cattle feed". Cattle feed being sold is meant for domestic animals as an essential raise for the maintenance of life a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther, to the Personal Hearing held on 23.07.2019 the applicant submitted the written submission, manufacturing process flow chart and copies of sale invoices. 4. The jurisdictional authority- Assistant Commissioner (ST), Villupuram- I in their comments have stated that though cattle feed in cake form processed out of Groundnut oil cake is entirely different from Groundnut oil cake, it will not lose its nature, character, identity and no new product emerged; the small size Groundnut oil cake was made as big one; However, the item of Groundnut oil cake is one of the major ingredient of Groundnut cake for cattle feed which is not specifically found as one of the supplement in exempted entry No.5 Part B fourth schedule of TN GST Act 2017, whereas in Sl.No 106.(Tariff item 2305) oil cake and other solid residues whether or not ground or in the form or pellets resulting from the extraction of Groundnut oil is liable to tax at 2.5% . But the said entry continue as (other than aquatic feed including shrimp feed and prawn feed poultry feed and cattle feed). As per the contents of the applicant the ingredients of cattle feed Groundnut cake are Groundnut of cake husked rice, with broken rice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant entries of the Tariff and the Chapter Note of Chapter 23 are as under: Note. 1. Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics the original material, other than vegetable waste, vegetable residues and by-products of processing. 2305 OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF GROUND-NUT OIL 230500 - Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil : 23050010 --- Oil-cake and oil-cake meal of ground-nut, expeller variety 23050020 --- Oil-cake and oil-cake meal of ground-nut, solvent extracted variety (defatted) 23050090 --- Other 2309 PREPARATIONS OF A KIND USED IN ANIMAL FEEDING 23091000 - Dog or cat food, put up for retail sale 230990 - Other : 23099010 --- Compounded animal feed 23099020 --- Concentrates for compound animal feed Explanatory Notes to heading 2305 and 2309 are examined. The releva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m each of the three groups of nutrients described below: (2) "Body-building" protein-rich nutrients or minerals. Unlike energy nutrients, these nutrients are not "burned up" by the animal organism but contribute to the formation of animal tissues and of the various animal products (milk, eggs, etc.). They consist mainly of 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 eggs-shells. The most commonly used contain calcium, phosphorus, chlorine, sodium, potassium, iron iodine, etc. 5.2 It is seen from the explanatory notes that the residue remaining after extraction of oil from groundnuts are to be classified under CTH 2305. Going by the chapter heading notes, it can be seen that Chapter Head 2309 covers products of a kind used in animal feeding, obtained by processing vegetable or animal materials to such an extent that they 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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