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    <description>Applicability of GST to residues and by-products of cereal and leguminous plant processing is clarified: bran, sharps and other residues derived from sifting, milling or other working of cereals or leguminous plants are taxable under Schedule 1 at GST @ 5%, subject to specified exclusions and administrative clarifications addressing by-products such as chilka, khanda and churi.</description>
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