Classification of Animal Feed Supplement for Tax Exemption

The Advance Ruling Authority classified "Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement" under exempted goods as per Entry No. 102 of Notification No.02/2017. This ruling allows M/s. SRIVET HATCHERIES to distribute the product for animal feed purposes in compliance with the specified tax rates and exemptions.

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Issues: Classification of Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement under exempted goods as per Notification No.02/2017.

Analysis:
The case involved M/s. SRIVET HATCHERIES seeking an advance ruling on the classification of "Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement" under exempted goods as per Notification No.02/2017. The applicant imports, purchases, and distributes the product to retailers and farmers across India.

The applicant filed an application for advance ruling on the issue, seeking clarification on the classification of the product. The jurisdictional officer confirmed no pending proceedings or passed rulings on the matter. A personal hearing was conducted where the applicant's authorized representative presented the case.

The applicant described the product as an animal/poultry feed supplement that enhances nutritional value by providing essential nutrients like phosphorus and calcium. The Authority examined the product labels and relevant notifications, specifically entry 102 and 105 of Notification No.02/2017, which cover aquatic, poultry, and animal feed products.

Based on the applicant's submissions and the product's intended use for animal feed, the Authority determined that the product falls under the classification mentioned in entry 102 and 105 of Notification No.02/2017. Therefore, the Authority ruled that "Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement" is classifiable under exempted goods as per Entry No. 102 of the said notification dated 28th June 2017.

The ruling provided clarity on the classification of the product, ensuring compliance with the relevant tax rates and exemptions. The applicant can now proceed with the distribution of the product based on the authoritative classification provided by the Advance Ruling Authority.

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