https://www.taxtmi.com/caselaws?id=383639 The appellate authority concluded that de-oiled Mahua cake should be classified under Heading 2306 of Chapter 23 of the Customs Tariff Act, making it subject to 5% GST and allowing input tax credit. The authority determined that Mahua de-oiled cake is not waste but a commercially viable product, citing its processing and revenue significance. It ruled that specific entry classification should not be overridden by a residual entry, ensuring proper tax rates. Input tax credit for Mahua oil cake usage was allowed at 5% GST rate, with the reversal of credit for exempted supplies under Section 17(2) of the CGST Act, 2017. en-us Mon, 18 Mar 2019 00:00:00 +0530 Mon, 10 Mar 2025 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383639 The appellate authority concluded that de-oiled Mahua cake should be classified under Heading 2306 of Chapter 23 of the Customs Tariff Act, making it subject to 5% GST and allowing input tax credit. The authority determined that Mahua de-oiled cake is not waste but a commercially viable product, citing its processing and revenue significance. It ruled that specific entry classification should not be overridden by a residual entry, ensuring proper tax rates. Input tax credit for Mahua oil cake usage was allowed at 5% GST rate, with the reversal of credit for exempted supplies under Section 17(2) of the CGST Act, 2017. Case-Laws GST Mon, 18 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383639