https://www.taxtmi.com/caselaws?id=282309 The AAAR, UP held that de-oiled mahua cake used primarily as a piscicide, weedicides, and fertilizer cannot be classified under Chapter 23 as animal feed or residue/waste. It does not qualify as prepared animal fodder. Consequently, it falls under the residuary entry attracting 18% GST. The appellant must pay GST at 18% on its supply and is entitled to avail input tax credit on the GST paid. en-us Fri, 12 Oct 2018 00:00:00 +0530 Sat, 26 Jul 2025 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282309 The AAAR, UP held that de-oiled mahua cake used primarily as a piscicide, weedicides, and fertilizer cannot be classified under Chapter 23 as animal feed or residue/waste. It does not qualify as prepared animal fodder. Consequently, it falls under the residuary entry attracting 18% GST. The appellant must pay GST at 18% on its supply and is entitled to avail input tax credit on the GST paid. Case-Laws GST Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282309