Chicken intestine waste classified under HSN 0505 for GST, attracting the corresponding concessional rate of tax.

Chicken intestine waste is treated as classifiable under HSN 0505 on a GST tariff reading that Heading 0505 covers skins and other parts of birds, feathers, parts of feathers, and feather waste, including goods that are cleaned, disinfected or otherwise preserved. Applying the Customs Tariff interpretative principles to that heading, the waste was brought within the corresponding GST entry. The stated tax consequence is that the supply attracts 2.5% CGST and 2.5% SGST.

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Issues: Whether chicken intestine waste is classifiable under HSN 0505 and, if so, the applicable rate of tax.

Analysis: The goods were examined with reference to the GST tariff and the interpretative principles applicable to the Customs Tariff. Heading 0505 covers skins and other parts of birds, feathers and parts of feathers, and feather waste, including goods that are cleaned, disinfected or treated for preservation. On that basis, chicken intestine waste was held to fall within heading 0505 and to be classifiable under the corresponding GST tariff entry.

Conclusion: Chicken intestine waste is classifiable under HSN 0505 and attracts tax at 2.5% CGST plus 2.5% SGST.

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