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    <title>GST ON BY–PRODUCTS OF ALCOHOLIC BEVERAGES</title>
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    <description>Classification, not end use, determines GST liability for brewing and distilling by-products: specific schedule entries for brewing/distilling dregs and wastes override general animal feed exemptions, so DWGS and DDGS-though used as cattle feed-are taxable under the notified concessional rate and must be classified under the appropriate tariff/HSN heading per CBIC guidance.</description>
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