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    <title>2018 (11) TMI 445 - AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH</title>
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    <description>Biofos mono calcium phosphate/di-calcium phosphate animal feed supplement, labelled as feed grade and intended for animal, poultry and aqua feed use, was treated as exempt goods under Notification No. 02/2017-Central Tax (Rate). The Authority noted that the notification expressly covered aquatic feed, poultry feed and cattle feed under entry 102, and di-calcium phosphate of animal feed grade under entry 105. On the product description and intended end use placed before it, the product was held to fall within the exempted entries of the notification.</description>
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      <description>Biofos mono calcium phosphate/di-calcium phosphate animal feed supplement, labelled as feed grade and intended for animal, poultry and aqua feed use, was treated as exempt goods under Notification No. 02/2017-Central Tax (Rate). The Authority noted that the notification expressly covered aquatic feed, poultry feed and cattle feed under entry 102, and di-calcium phosphate of animal feed grade under entry 105. On the product description and intended end use placed before it, the product was held to fall within the exempted entries of the notification.</description>
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