https://www.taxtmi.com/caselaws?id=458572 The HC set aside a Single Judge's order granting GST exemption to fish meal manufacturers. The court held that fish meal under Tariff Heading 2301 attracts 5% GST as per Notification 1/2017, not exemption under Notification 2/2017. The petitioners' fish meal products, supplied to aquatic feed manufacturers rather than sold as finished aquatic feed, could not be classified under the exempted category of "aquatic feed including shrimp feed or prawn feed." The court found the revenue department's clarificatory circular justified and upheld the 5% GST liability on the manufacturers' products. en-us Fri, 03 Nov 2023 00:00:00 +0530 Tue, 22 Apr 2025 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458572 The HC set aside a Single Judge's order granting GST exemption to fish meal manufacturers. The court held that fish meal under Tariff Heading 2301 attracts 5% GST as per Notification 1/2017, not exemption under Notification 2/2017. The petitioners' fish meal products, supplied to aquatic feed manufacturers rather than sold as finished aquatic feed, could not be classified under the exempted category of "aquatic feed including shrimp feed or prawn feed." The court found the revenue department's clarificatory circular justified and upheld the 5% GST liability on the manufacturers' products. Case-Laws GST Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458572