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Step 2 – Draft Generation
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Classification ruling: Poha Bran under HSN 2302 40 90 taxed at 2.5% under CGST, SGST Act The ruling determined that Poha Bran is classified under HSN 2302 40 90 and is subject to a tax rate of 2.5% each under the CGST and SGST Act, providing ...
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Classification ruling: Poha Bran under HSN 2302 40 90 taxed at 2.5% under CGST, SGST Act
The ruling determined that Poha Bran is classified under HSN 2302 40 90 and is subject to a tax rate of 2.5% each under the CGST and SGST Act, providing clarity on the correct classification and applicable tax rate for the product supplied to cattle feed manufacturing units.
Issues: Rate of tax on sale of Poha Bran supplied to cattle feed manufacturing units.
Analysis: The applicant, a private firm registered under the Goods and Services Act, sought an advance ruling on the tax rate applicable to the sale of Poha Bran supplied to cattle feed manufacturing units. The applicant provided details stating that Poha Bran is a by-product obtained during the manufacturing process of Poha or Avalakki, used as an ingredient in cattle feed manufacturing units. The composition of Poha Bran includes 3-4% oil and 35% fiber, making it suitable for use in cattle feed.
During the personal hearing, the applicant reiterated the facts mentioned in the application, emphasizing the process of making Poha Bran from soaking paddy in water, followed by roasting and hulling processes. The applicant highlighted the confusion regarding the classification and tax rate applicable to Poha Bran, seeking clarification on the correct classification and tax treatment of the product.
In the findings and discussion, it was established that Poha Bran is essentially Rice Bran, derived from the same raw material as Rice Bran, with similar constituents. The authorities clarified that the correct classification for Poha Bran is under HSN 2302 40 90, as opposed to the applicant's classification under HSN 2304 00 90. It was further determined that Poha Bran falls under entry no. 103B of Schedule I of Notification No. 1/2017 - Central Tax (Rate), attracting a tax rate of 2.5% under both the CGST Act and the KGST Act from 25.01.2018.
In conclusion, the ruling declared that Poha Bran is classified under HSN 2302 40 90 and is subject to a tax rate of 2.5% each under the CGST and SGST Act, providing clarity on the correct classification and applicable tax rate for the product supplied to cattle feed manufacturing units.
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