GST exemption schedule updated for animal feed and pulse by-products, with new tariff entries added The exemption schedule under the Uttarakhand Goods and Services Tax Act is amended to expand and clarify the covered goods. The entry for S. No. 102 is substituted to cover aquatic feed, including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, along with supplement and additives, wheat bran and de-oiled cake, other than rice bran. A new entry is inserted as S. No. 102C for husk of pulses, including chilka, and concentrates, including chuni or churi and khanda, against tariff headings 2302 and 2309.