TaxTMI 
TaxTMI 
Sir
Whether GST applicable on residue from food industry which is used for cattle feed.
GST applicability on sale of residue from food industry
03 Jul 2020 
16 Replies 
6254 Views Asked by
GST classification of cattle feed determines taxability of food industry residues used as animal feed under HSN distinctions.
GST applies to food industry residues sold as animal feed depending on classification: ready to use feed supplements presented for direct animal consumption may fall under the feed supplement classification and be exempt, whereas vitamins or substances supplied in forms suitable for general use or as raw inputs are classifiable under headings for chemical or medicinal products and attract different tax treatment; spent grains supplied to feed manufacturers have been treated as taxable supplies subject to the concessional rate for animal feed. (AI Summary)
GST applies to food industry residues sold as animal feed depending on classification: ready to use feed supplements presented for direct animal consumption may fall under the feed supplement classification and be exempt, whereas vitamins or substances supplied in forms suitable for general use or as raw inputs are classifiable under headings for chemical or medicinal products and attract different tax treatment; spent grains supplied to feed manufacturers have been treated as taxable supplies subject to the concessional rate for animal feed. (AI Summary)