https://www.taxtmi.com/caselaws?id=398471 Maize bran was held not to qualify as cattle feed for the NIL-rate exemption because it is a bran by-product used as an ingredient or supplement in cattle feed, not feed directly administered to cattle. The ruling treated the product as falling within the specific bran tariff entry under Heading 2302 rather than the exemption entry for cattle feed, relying on the applicant's own description and invoice evidence showing supply to cattle feed manufacturers. As a result, maize bran was classified under the residual bran entry and made taxable at 5% GST. en-us Thu, 02 Jul 2020 00:00:00 +0530 Thu, 20 Mar 2025 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398471 Maize bran was held not to qualify as cattle feed for the NIL-rate exemption because it is a bran by-product used as an ingredient or supplement in cattle feed, not feed directly administered to cattle. The ruling treated the product as falling within the specific bran tariff entry under Heading 2302 rather than the exemption entry for cattle feed, relying on the applicant's own description and invoice evidence showing supply to cattle feed manufacturers. As a result, maize bran was classified under the residual bran entry and made taxable at 5% GST. Case-Laws GST Thu, 02 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398471