https://www.taxtmi.com/caselaws?id=415607 The Appellate Authority upheld the classification of "poultry meal" under Tariff Item No. 2301 10 10 of the Customs Tariff Act, 1975, as "Meat meals and pellets," attracting a GST rate of 5%. The authority ruled that "poultry meal" did not qualify for exemption under Entry 102 of Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017, as it did not meet the specific goods description outlined in the exemption entry. The appellant's claims regarding classification as "concentrates" and reliance on past judgments were dismissed, resulting in the dismissal of the appeal. en-us Mon, 12 Jul 2021 00:00:00 +0530 Sat, 29 Mar 2025 13:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415607 The Appellate Authority upheld the classification of "poultry meal" under Tariff Item No. 2301 10 10 of the Customs Tariff Act, 1975, as "Meat meals and pellets," attracting a GST rate of 5%. The authority ruled that "poultry meal" did not qualify for exemption under Entry 102 of Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017, as it did not meet the specific goods description outlined in the exemption entry. The appellant's claims regarding classification as "concentrates" and reliance on past judgments were dismissed, resulting in the dismissal of the appeal. Case-Laws GST Mon, 12 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415607