GST classification clarified for specific goods; feed inputs, domestic LPG, plastic bags, wood logs and machinery treatment specified. Clarification on GST classification and rates: unbranded Chhatua/Sattu under HSN 1106 is exempt while branded/packed is taxable; fish meal and other raw materials for animal feed falling under HSN 2301 attract the relevant rate for flours/meals and are not covered by the nil entry for prepared feeds; feed supplements are classified by form and trade use between headings 2309 and 2936. LPG supplied for domestic use in bulk to OMCs is eligible for the domestic entry; PP woven/laminated bags fall under HS 3923; wood logs for pulping under 4403; bagasse boards under the concessional bagasse entry; embroidered three piece fabric packs remain classed as fabric; WTEP concession applies only to goods in chapters 84,85,94 with end use verification; turbochargers classed under 8414; interstate movement of machinery on own account for provision of services is not a supply.
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Provisions expressly mentioned in the judgment/order text.
GST classification clarified for specific goods; feed inputs, domestic LPG, plastic bags, wood logs and machinery treatment specified.
Clarification on GST classification and rates: unbranded Chhatua/Sattu under HSN 1106 is exempt while branded/packed is taxable; fish meal and other raw materials for animal feed falling under HSN 2301 attract the relevant rate for flours/meals and are not covered by the nil entry for prepared feeds; feed supplements are classified by form and trade use between headings 2309 and 2936. LPG supplied for domestic use in bulk to OMCs is eligible for the domestic entry; PP woven/laminated bags fall under HS 3923; wood logs for pulping under 4403; bagasse boards under the concessional bagasse entry; embroidered three piece fabric packs remain classed as fabric; WTEP concession applies only to goods in chapters 84,85,94 with end use verification; turbochargers classed under 8414; interstate movement of machinery on own account for provision of services is not a supply.
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