https://www.taxtmi.com/caselaws?id=367600 AAR Tamil Nadu ruled that cattle feed in cake form manufactured by combining groundnut oil cake with broken rice, jaggery, salt and water is classifiable under Chapter 2309 as "Preparation of a kind used in Animal Feeding - Compounded animal feed" rather than Chapter 2305. The product differs from mere groundnut oil cake due to additional ingredients and manufacturing process involving steaming. Test reports showed varying content percentages of ash, protein, salt, fat, moisture, calcium and phosphorous compared to plain groundnut oil cake. The ruling classified the product under heading 23099010 and confirmed exemption for both intra-state and inter-state supplies under relevant GST notifications. en-us Thu, 30 Aug 2018 00:00:00 +0530 Tue, 10 Jun 2025 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367600 AAR Tamil Nadu ruled that cattle feed in cake form manufactured by combining groundnut oil cake with broken rice, jaggery, salt and water is classifiable under Chapter 2309 as "Preparation of a kind used in Animal Feeding - Compounded animal feed" rather than Chapter 2305. The product differs from mere groundnut oil cake due to additional ingredients and manufacturing process involving steaming. Test reports showed varying content percentages of ash, protein, salt, fat, moisture, calcium and phosphorous compared to plain groundnut oil cake. The ruling classified the product under heading 23099010 and confirmed exemption for both intra-state and inter-state supplies under relevant GST notifications. Case-Laws GST Thu, 30 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367600