https://www.taxtmi.com/caselaws?id=443142 The AAR, Tamil Nadu ruled that tapioca flour made from dried root remnants is classifiable under HSN 2303.10 as "Residues of starch manufacturing" rather than HSN 1106 as claimed by the applicant. The Authority determined that since the product is derived from fibrous waste retained during starch extraction and is used for animal feed rather than human consumption, it constitutes manufacturing residue taxable at 5%. The dealer must register under GST if aggregate turnover exceeds prescribed limits under Section 22 of CGST Act. en-us Tue, 20 Jun 2023 00:00:00 +0530 Mon, 21 Apr 2025 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443142 The AAR, Tamil Nadu ruled that tapioca flour made from dried root remnants is classifiable under HSN 2303.10 as "Residues of starch manufacturing" rather than HSN 1106 as claimed by the applicant. The Authority determined that since the product is derived from fibrous waste retained during starch extraction and is used for animal feed rather than human consumption, it constitutes manufacturing residue taxable at 5%. The dealer must register under GST if aggregate turnover exceeds prescribed limits under Section 22 of CGST Act. Case-Laws GST Tue, 20 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443142