https://www.taxtmi.com/caselaws?id=413095 A product described as "Rice Bran (22+ Oil)" was treated as a cereal residue, because it was made principally from rice husk/by-product material and not from the bran layer and germ of rice in its accepted trade meaning. It was therefore classified under Tariff Item 2302 40 00, not as a residual chemical product under Tariff Item 3825 90 00. On the GST notification, the rice bran concession was denied because exemption entries are construed strictly and the product did not satisfy the ordinary meaning of rice bran or cattle feed. It nevertheless fell within the entry for bran, sharps and other residues derived from cereals, attracting the concessional GST rate of 5%. en-us Mon, 08 Mar 2021 00:00:00 +0530 Thu, 27 Mar 2025 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413095 A product described as "Rice Bran (22+ Oil)" was treated as a cereal residue, because it was made principally from rice husk/by-product material and not from the bran layer and germ of rice in its accepted trade meaning. It was therefore classified under Tariff Item 2302 40 00, not as a residual chemical product under Tariff Item 3825 90 00. On the GST notification, the rice bran concession was denied because exemption entries are construed strictly and the product did not satisfy the ordinary meaning of rice bran or cattle feed. It nevertheless fell within the entry for bran, sharps and other residues derived from cereals, attracting the concessional GST rate of 5%. Case-Laws GST Mon, 08 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413095