https://www.taxtmi.com/caselaws?id=419639 The AAR ruled that Distillery Wet Grain Soluble (DWGS) and Distillery Dry Grain Soluble (DDGS), by-products of a distillery used as cattle feed, do not qualify for GST exemption under Sl. No. 102 of Notification No. 02/2017. Despite the applicant's argument based on end-use as cattle feed, the AAR determined these products are properly classified as brewing/distillery waste taxable at 5% under Sl. No. 104 of Notification No. 01/2017. The application under Section 97(1) of TGST Act was accordingly decided against the exemption claim. en-us Mon, 14 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419639 The AAR ruled that Distillery Wet Grain Soluble (DWGS) and Distillery Dry Grain Soluble (DDGS), by-products of a distillery used as cattle feed, do not qualify for GST exemption under Sl. No. 102 of Notification No. 02/2017. Despite the applicant's argument based on end-use as cattle feed, the AAR determined these products are properly classified as brewing/distillery waste taxable at 5% under Sl. No. 104 of Notification No. 01/2017. The application under Section 97(1) of TGST Act was accordingly decided against the exemption claim. Case-Laws GST Mon, 14 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419639