2022 (3) TMI 677

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..... 2303 and the rate applicable is 5% on these products - It is further seen that the chapter headings of the tariff items which qualify as cattle feed at the S.No.102 of Notification No. 02/2017 do not include the HSN 2303 . Thus S.No.102 of Notification No. 02/2017 specifically excludes brewing or distillery dregs and waste . As seen from the averments submitted by the applicant the Distillery Wet Grain Soluble ( DWGS ) and Distillery Dry Grain Soluble ( DDGS ) are clearly falling under brewing or distillery dregs and waste and therefore under tariff item HSN No. 2303 . Hence these are excluded from the exemption Notification No. 02/2017.
SRI B. RAGHU KIRAN, IRS, AND SRI S.V. KASI VISWESWARA RAO, MEMBER [ORDER UNDER SECTION 98(4) OF THE .....

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..... ts by names distillery dry gain soluble (DDGS) and distillery wet grain soluble (DWGS). It is contended by the applicant that these are sold only as cattle feed as they have no other 'known commercial uses'. It is their assertion that they are exempt from tax under GST. Hence this application. 5. Questions raised: Whether the sale of produces Distillery Wet Grain Soluble ('DWGS') and Distillery Dry Grain Soluble ('DDGS') - 'Cattle feed' undertaken by the applicant is covered under serial no 102 of Notification No. 02/2017 - Central Tax (Rate) dated 28 June 2017 and whether these commodities are exempt from payment of GST? 6. Personal Hearing: The Authorized representatives of the unit namely B. Srinivas, Advocate and T. Vijayendar Reddy .....

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..... ed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake Nil 01/2017 104 2303 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets 5% It is further seen that the chapter headings of the tariff items which qualify as cattle feed at the S.No.102 of Notification No. 02/2017 do not include the HSN '2303'. Thus S.No.102 of Notification No. 02/2017 specifically excludes 'brewing or distillery dregs and waste'. As seen from the averments submitted by the applicant the Distillery Wet Grain Soluble ('DWGS') and Distillery Dry Grain Soluble ('DDGS') ar .....

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