Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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The AAR held that the applicant's product classified under tariff heading 2302.10 as "cattle feed" qualifies for GST exemption under Notification No. 2/2017-Central Tax (Rate), S. No. 102, only when supplied for direct feeding to cattle. However, when the product is used as an ingredient to produce a new feed with enhanced nutritive value and not fed directly to animals, it loses the character of "cattle feed" and thus does not qualify for exemption. Regarding the documentation required from customers to claim exemption, the AAR found the query outside its jurisdiction under Section 97(2) of the CGST Act, and accordingly declined to issue any ruling on that matter.
The AAR held that the applicant's product classified under tariff heading 2302.10 as "cattle feed" qualifies for GST exemption under Notification No. 2/2017-Central Tax (Rate), S. No. 102, only when supplied for direct feeding to cattle. However, when the product is used as an ingredient to produce a new feed with enhanced nutritive value and not fed directly to animals, it loses the character of "cattle feed" and thus does not qualify for exemption. Regarding the documentation required from customers to claim exemption, the AAR found the query outside its jurisdiction under Section 97(2) of the CGST Act, and accordingly declined to issue any ruling on that matter.
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