https://www.taxtmi.com/caselaws?id=398569 The product "Maize Bran" is classified under Entry Sr. No. 103A of Notification No. 01/2017-Central Tax (Rate), subject to a GST rate of 5% (2.5% SGST + 2.5% CGST). Despite arguments for exemption based on its use as cattle feed, the authority determined that Maize Bran, being a supplement, does not qualify for exemption under Sr. No. 102 of Notification No. 02/2017-CT (Rate). The classification is based on the Customs Tariff Act and specific GST notifications, leading to the imposition of the 5% GST rate on Maize Bran. en-us Thu, 02 Jul 2020 00:00:00 +0530 Thu, 19 Nov 2020 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398569 The product "Maize Bran" is classified under Entry Sr. No. 103A of Notification No. 01/2017-Central Tax (Rate), subject to a GST rate of 5% (2.5% SGST + 2.5% CGST). Despite arguments for exemption based on its use as cattle feed, the authority determined that Maize Bran, being a supplement, does not qualify for exemption under Sr. No. 102 of Notification No. 02/2017-CT (Rate). The classification is based on the Customs Tariff Act and specific GST notifications, leading to the imposition of the 5% GST rate on Maize Bran. Case-Laws GST Thu, 02 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398569