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    <title>2018 (10) TMI 1925 - APPELLATE AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH</title>
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    <description>The appellate authority determined that Mahua De-oiled Cake/De-oiled Rice Bran are not classified as &#039;waste&#039; but as commercially viable products due to their intended production and marketability. The authority cited precedents to support this classification. Regarding Input Tax Credit (ITC), the appellant must reverse credit for de-oiled rice bran cake, classified as an exempted supply. However, GST at 18% is applicable to de-oiled mahua cake, allowing for input credit.</description>
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    <pubDate>Fri, 12 Oct 2018 00:00:00 +0530</pubDate>
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      <title>2018 (10) TMI 1925 - APPELLATE AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH</title>
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      <description>The appellate authority determined that Mahua De-oiled Cake/De-oiled Rice Bran are not classified as &#039;waste&#039; but as commercially viable products due to their intended production and marketability. The authority cited precedents to support this classification. Regarding Input Tax Credit (ITC), the appellant must reverse credit for de-oiled rice bran cake, classified as an exempted supply. However, GST at 18% is applicable to de-oiled mahua cake, allowing for input credit.</description>
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