https://www.taxtmi.com/caselaws?id=294107 The appellate authority determined that de-oiled Mahua cake should be classified under Chapter 2306 of the CGST Tariff, not under residual entries. It was clarified that the specific classification prevails over the chapter note to Chapter 23, and the product is not considered waste but a commercially viable item. Input tax credit is partially allowed, and Section 17(2) of the CGST Act, 2017 mandates the reversal of credit for exempted supplies like de-oiled rice bran cake. De-oiled Mahua cake is subject to 5% GST with allowable input tax credit. en-us Mon, 18 Mar 2019 00:00:00 +0530 Fri, 28 Feb 2025 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294107 The appellate authority determined that de-oiled Mahua cake should be classified under Chapter 2306 of the CGST Tariff, not under residual entries. It was clarified that the specific classification prevails over the chapter note to Chapter 23, and the product is not considered waste but a commercially viable item. Input tax credit is partially allowed, and Section 17(2) of the CGST Act, 2017 mandates the reversal of credit for exempted supplies like de-oiled rice bran cake. De-oiled Mahua cake is subject to 5% GST with allowable input tax credit. Case-Laws GST Mon, 18 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294107