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

GST classification for cattle feed affirmed; past exempt treatment may be regularized on an as is basis, enforcement questions remain.
The maize by product is classifiable as cattle feed attracting the taxable rate for that tariff heading; a departmental circular clarifies past treatment will be regularized on an "as is" basis so prior exempt treatment need not automatically give rise to retrospective demand. The factual dispute includes sales to end users and industrial purchasers, lab evidence of low oil content, buyers' use of the product, and an issued show cause notice for the earlier period.