GST rate on cattle feed 2302

[husen kadwalwala]

Dear sir,

we are manufacture of makka poha made out of maize. we have by product of the process which we clear as cattle feed. makka poha are cleared with GST rate of 5% and cattle feed with GST 0% . cattle feed is sold to farmers which they directly use for cattles.and we also supplied cattle feed in the past to some industries also( between 2017-20) with gst 0% and in some cases they used it as input for preparation of there cattle feed.

question we have is based on GST council meeting 47-48 they have give amendment that based on prevailing past confusion ,previous sales should be considered on 'is on basis' .

does that imply that we will not have to pay GST for the same for the past period?

please let us know how we should approach this,

AI Summary

Manufacturer Questions Retrospective GST on Cattle Feed By-Product; Seeks Clarity on Show Cause Notice for 2017-2020 Sales A manufacturer of 'makka poha' inquired about GST implications for their by-product, cattle feed, which they previously sold with a 0% GST rate. They referenced a GST Council amendment suggesting past sales should be treated 'as is,' questioning if this exempts them from retrospective GST payments. A response clarified that goods used as cattle feed should be classified under heading 2302 with a 5% GST, but past sales would not incur demand if previously exempt. The manufacturer received a Show Cause Notice (SCN) for sales between 2017-2020 and seeks advice on addressing it, highlighting that most sales were for direct cattle consumption.