Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
