Animal feed supplement exemption confirmed under GST notification for feed-grade phosphate used in poultry, aquatic and cattle feed.

Biofos mono calcium phosphate/di-calcium phosphate animal feed supplement, labelled as feed grade and intended for animal, poultry and aqua feed use, was treated as exempt goods under Notification No. 02/2017-Central Tax (Rate). The Authority noted that the notification expressly covered aquatic feed, poultry feed and cattle feed under entry 102, and di-calcium phosphate of animal feed grade under entry 105. On the product description and intended end use placed before it, the product was held to fall within the exempted entries of the notification.

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Issues: Whether Biofos mono calcium phosphate/di-calcium phosphate animal feed supplement, HSN 23099090, is classifiable as exempted goods under Notification No. 02/2017-Central Tax (Rate) dated 28.06.2017.

Analysis: The product labels described the goods as mono calcium phosphate for animal, poultry and aqua feed and as feed grade mono calcium phosphate. On the material placed before the Authority, the product was found to be intended for aquatic, poultry and animal feed use. The relevant notification specifically covered aquatic feed, poultry feed and cattle feed under entry 102, and di-calcium phosphate of animal feed grade under entry 105. On that basis, the product was treated as falling within the exempted entries of the notification.

Conclusion: The product is classifiable as exempted goods under entry 102 of Notification No. 02/2017-Central Tax (Rate) dated 28.06.2017.

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