https://www.taxtmi.com/caselaws?id=418959 AAR Rajasthan ruled that Distillers Wet Grain Solubles (DWGS) cannot be classified as cattle feed under Tariff Entry 2309 despite being sold as such in the market. The Authority determined that DWGS is an inevitable outcome of alcohol manufacturing and constitutes brewing/distilling dregs and waste. The ruling clarified that items under Entry 102 of Notification 2/2017-Central Tax (Rate) are distinct from DWGS and cannot be claimed merely for exemption benefits. DWGS was classified under Tariff Item 2303 as brewing/distilling waste rather than cattle feed. en-us Mon, 25 Oct 2021 00:00:00 +0530 Tue, 01 Apr 2025 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418959 AAR Rajasthan ruled that Distillers Wet Grain Solubles (DWGS) cannot be classified as cattle feed under Tariff Entry 2309 despite being sold as such in the market. The Authority determined that DWGS is an inevitable outcome of alcohol manufacturing and constitutes brewing/distilling dregs and waste. The ruling clarified that items under Entry 102 of Notification 2/2017-Central Tax (Rate) are distinct from DWGS and cannot be claimed merely for exemption benefits. DWGS was classified under Tariff Item 2303 as brewing/distilling waste rather than cattle feed. Case-Laws GST Mon, 25 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418959