https://www.taxtmi.com/caselaws?id=402841 Maize bran was held not to be cattle feed for the nil-rate entry under Notification No. 2/2017-Central Tax (Rate) because it functions as a by-product or input used in feed preparation, not as feed directly supplied for animal consumption. The specific tariff coverage for bran, sharps and other residues under Notification No. 1/2017-Central Tax (Rate) therefore applied, and the product was taxable at 5% GST under Sr. No. 103A. The ruling turned on the distinction between prepared animal feed and an ingredient or supplement used in its manufacture, with the invoice and product description supporting classification as a feed input rather than finished cattle feed. en-us Thu, 30 Jul 2020 00:00:00 +0530 Sat, 22 Mar 2025 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402841 Maize bran was held not to be cattle feed for the nil-rate entry under Notification No. 2/2017-Central Tax (Rate) because it functions as a by-product or input used in feed preparation, not as feed directly supplied for animal consumption. The specific tariff coverage for bran, sharps and other residues under Notification No. 1/2017-Central Tax (Rate) therefore applied, and the product was taxable at 5% GST under Sr. No. 103A. The ruling turned on the distinction between prepared animal feed and an ingredient or supplement used in its manufacture, with the invoice and product description supporting classification as a feed input rather than finished cattle feed. Case-Laws GST Thu, 30 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402841