GST on sale of spent grain

[KARAN VERMA]

Sir

Whether sale of spent grain is exempt under GST or not.

[KASTURI SETHI]

Mention the item, 'Spent grain' specifically. Spent grain (of rice, wheat, rye, barley, maize, oats etc. of what grain ?) All these are types of grain. Can we call it 'bran' (Chokar) ? It falls under Chapter 1001 to 1007 depending upon the type of grain. How it is sold - in loose form or packed ? Pl. confirm.

[KARAN VERMA]

Spent grain of rice, maize sold in loose form.

[KASTURI SETHI]

Spent grain (maize) 1005 90 00 exempted vide serial no.69 of Notification No.2/17-CT(R) dated 28.6.17 as amended.

Spent grain (rice) 1006 30 90 exempted vide serial no.70 of Notification No.2/17-CT(R) dated 28.6.17 as amended.

AI Summary

GST exemption on spent grain for specified rice and maize categories under notified exclusion provisions
The query concerns spent grain of maize and rice sold loose; spent maize falls under tariff heading 1005 90 00 and spent rice under 1006 30 90, and both are exempted by entries in Notification No.2/17-CT(R) dated 28.6.17 as amended.