https://www.taxtmi.com/caselaws?id=449199 Classification of the petitioner's shrimp-related products under HSN 2309 depended on whether they functioned as feed, supplements or additives eligible for GST exemption, or as separately taxable preparations. Minwa and Minwa plus were found to be used mainly to control pH and alkalinity in shrimp pond water, not as feed or feed additives, so their classification under the taxable entry was sustained and the exemption claim rejected. Bio pro-enhac was described as a powder mixed with pelleted feed to improve immunity, digestion and intake, but the authority had not addressed the cited precedents or the exemption claim in a reasoned manner, so that finding was set aside and the matter remanded for fresh consideration. en-us Tue, 19 Dec 2023 00:00:00 +0530 Sat, 26 Apr 2025 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449199 Classification of the petitioner's shrimp-related products under HSN 2309 depended on whether they functioned as feed, supplements or additives eligible for GST exemption, or as separately taxable preparations. Minwa and Minwa plus were found to be used mainly to control pH and alkalinity in shrimp pond water, not as feed or feed additives, so their classification under the taxable entry was sustained and the exemption claim rejected. Bio pro-enhac was described as a powder mixed with pelleted feed to improve immunity, digestion and intake, but the authority had not addressed the cited precedents or the exemption claim in a reasoned manner, so that finding was set aside and the matter remanded for fresh consideration. Case-Laws GST Tue, 19 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449199