https://www.taxtmi.com/caselaws?id=397159 Poultry meal made from processed chicken remnants was classified under Heading 2301 10 90 as flour or meal of meat or meat offal unfit for human consumption, because it was only a raw material for animal feed and not animal feed itself. The distinction between feed and inputs for feed was treated as material, so exemption under Heading 2309 was denied and GST applied at 5%. Poultry fat, treated as a by-product of poultry meal manufacture, was classified under Heading 1501 90 00 as poultry fat other than that of Heading 0209, and GST applied at 12%. The ruling therefore accepted classification by commercial identity and processing character. en-us Wed, 24 Jun 2020 00:00:00 +0530 Wed, 19 Mar 2025 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397159 Poultry meal made from processed chicken remnants was classified under Heading 2301 10 90 as flour or meal of meat or meat offal unfit for human consumption, because it was only a raw material for animal feed and not animal feed itself. The distinction between feed and inputs for feed was treated as material, so exemption under Heading 2309 was denied and GST applied at 5%. Poultry fat, treated as a by-product of poultry meal manufacture, was classified under Heading 1501 90 00 as poultry fat other than that of Heading 0209, and GST applied at 12%. The ruling therefore accepted classification by commercial identity and processing character. Case-Laws GST Wed, 24 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397159