The petitioner was exempt from paying GST on the supply of ...

Cotton seed oil cake supplier gets GST exemption as cattle feed.

Case Laws GST

October 3, 2024

The petitioner was exempt from paying GST on the supply of cotton seed oil cake under Entry No. 102 of Notification No. 2/2017, as it qualifies as cattle feed. The pre-GST VAT regime also exempted cotton seed oil cake as cattle feed. The respondent Authority's objections, based on the Audit Party's findings that the petitioner could not prove the purchasers' status, are irrelevant as the end-use as cattle feed is undisputed. The Supreme Court has held that the end-use of a product by the purchaser is not a concern for the assessee in classifying goods. Therefore, the petitioner is entitled to the exemption for supplying cotton seed oil cake as cattle feed under the GST Act. The High Court quashed the impugned orders denying the exemption and allowed the petition.

View Source

← Previous Next →

The petitioner was exempt from paying GST on the supply of ...

Cotton seed oil cake supplier gets GST exemption as cattle feed.

Case Laws GST

October 3, 2024

You may also like:

GST Rates - HSN Code - Cotton seed oil cakes for use as aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed attract Nil GST - Cotton seed oil...

Permission to import Grain De Cotton (Cotton Grain) for cattle feed - restricted import or not - The impugned Notification to the extent the same defines "Animal Feed"...

Classification of goods - Soya husk resulting from the extraction of Soyabean Oil - exemption from payment of GST as Poultry feed and Cattle feed - - Soya husk resulting...

Classification of goods - Cattle Feed in Cake form - from the invoices raised by them the product is identified as ‘Cattle feed’ and not as ‘groundnut oil cake’ - The...

Exemption from GST - Cotton Seeds “Banaula” - agricultural produce - cotton seed emerging from the intermediate process do not fall in the definition of 'agricultural...

The raw cotton is purchased by the applicant from agriculturist and tax @ 5% is paid under Reverse Charge Mechanism by him. They are eligible for claiming of ITC as per...

Classification of goods - Input Tax Credit - waste or not - Mahua De-oiled cake/ De-oiled Rice Bran - GST @ 5% is applicable on the supply of de-oiled Mahua cake - ITC...

Classification of goods - The product 'Cattle feed in cake form' manufactured by the Applicant is classifiable under Chapter Heading 23099010 and stands exempted from GST

Levy of GST - GTA service - the cotton seed oil cake is not exempted under the GST Act in general and is also not covered under Notification No. 12/2017, thus being...

Classification of goods - Waste/by-product - Mahua De-oiled cake/De-oiIed Rice Bran is a by-product occurred during the solvent extraction process, which is used as an...

Levy of GST - job work charges charged for manufacturing of Cattle Feed / Poultry Feed on job work basis - scope of supply - the activity is liable to GST @5%

Classification of goods - Maize Bran (cattle feed) - For the above manufacturer, who purchases Maize Bran, maize bran is just an input/ingredient which is used in the...

GST Rates - HSN Code - Maize [of seed quality] fall under heading 1005 and attract Nil GST.

Classification of goods - Shatamrut Chyavan - The impugned product is also advertised, marketed, and sold, as cattle feed, which when fed in certain doses with other...

Exemption from GST - Seeds - seeds received, processed, packed and returned by the Applicant, as job worker, as seeds for sowing are 'agricultural produce' - - Supply of...

Quick Updates: