TaxTMI 
TaxTMI 
TaxTMI 
Sir
Whether sale of spent grain is exempt under GST or not.
GST on sale of spent grain
KARAN VERMA
Spent grain from rice and maize exempt from GST; classified under serial numbers 69 and 70 per Notification 2/17-CT(R). A query was raised regarding the applicability of GST on the sale of spent grain. The discussion clarified that spent grain, specifically from rice and maize, is exempt from GST. It was noted that the classification of spent grain depends on the type of grain and its form of sale. The exemption for maize is under serial number 69, and for rice under serial number 70, both as per Notification No. 2/17-CT(R) dated 28.6.17, as amended. (AI Summary)