GST schedule amendment broadens feed classifications and adds husk of pulses entry, changing taxable classification under GST law. The GST schedule amendment substitutes the S. No. 102 entry to include aquatic feed (shrimp and prawn), poultry and cattle feed, grass, hay and straw, supplements and additives, wheat bran and de-oiled cake (other than rice bran); and inserts S. No. 102C to classify husk of pulses (including Chilka) and concentrates (including chuni or churi, Khanda) under specified HSN headings. The change is effected under sub-section (1) of section 11 and is deemed effective from the first day of January, 2023.
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GST schedule amendment broadens feed classifications and adds husk of pulses entry, changing taxable classification under GST law.
The GST schedule amendment substitutes the S. No. 102 entry to include aquatic feed (shrimp and prawn), poultry and cattle feed, grass, hay and straw, supplements and additives, wheat bran and de-oiled cake (other than rice bran); and inserts S. No. 102C to classify husk of pulses (including Chilka) and concentrates (including chuni or churi, Khanda) under specified HSN headings. The change is effected under sub-section (1) of section 11 and is deemed effective from the first day of January, 2023.
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