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    <title>GST rate on cattle feed 2302</title>
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    <description>The maize by product is classifiable as cattle feed attracting the taxable rate for that tariff heading; a departmental circular clarifies past treatment will be regularized on an &quot;as is&quot; basis so prior exempt treatment need not automatically give rise to retrospective demand. The factual dispute includes sales to end users and industrial purchasers, lab evidence of low oil content, buyers&#039; use of the product, and an issued show cause notice for the earlier period.</description>
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