https://www.taxtmi.com/caselaws?id=413095 The appellate authority classified the product "Rice Bran (22+ Oil)" under Tariff Item 2302 40 00 of the Customs Tariff Act, 1975, and determined it falls under Sr. No. 103A of Schedule - I of Notification No. 1/2017-Central Tax (Rate), subject to GST at 5% ad-valorem (2.5% CGST + 2.5% SGST). The appellant's argument for exemption under Sr. No. 102 of the notification was rejected as the product, used in cattle feed, was deemed an ingredient, not cattle feed itself. The authority upheld the principle of strict construction of exemption notifications and concluded the product did not qualify for the exemption. en-us Mon, 08 Mar 2021 00:00:00 +0530 Fri, 06 May 2022 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413095 The appellate authority classified the product "Rice Bran (22+ Oil)" under Tariff Item 2302 40 00 of the Customs Tariff Act, 1975, and determined it falls under Sr. No. 103A of Schedule - I of Notification No. 1/2017-Central Tax (Rate), subject to GST at 5% ad-valorem (2.5% CGST + 2.5% SGST). The appellant's argument for exemption under Sr. No. 102 of the notification was rejected as the product, used in cattle feed, was deemed an ingredient, not cattle feed itself. The authority upheld the principle of strict construction of exemption notifications and concluded the product did not qualify for the exemption. Case-Laws GST Mon, 08 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413095