GST classification challenge over DDGS/AFS heading under Circular 163/19/2021-GST remains undecided after notice issued.

A challenge was made to Circular No. 163/19/2021-GST dated 06 October 2021 on the ground that DDGS/AFS were treated as falling under heading 2303 instead of heading 2309 for GST purposes. The HC issued notice and directed filing of counter and reply affidavits, but did not decide the validity of the circular or the classification issue at this stage.

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Issues: Challenge to the validity and applicability of Circular No. 163/19/2021-GST dated 06 October 2021 insofar as it treats DDGS/AFS as falling under heading 2303 instead of heading 2309 for GST purposes.

Outcome: Notice issued. Counter and reply affidavits were directed to be filed, and the matter was listed for further hearing. No final adjudication on the challenge or the classification issue was made.

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