https://www.taxtmi.com/caselaws?id=776362 The AAR, Karnataka held that cattle feed classified under heading 2302.10 and supplied for direct consumption by animals is exempt from GST under Notification No. 2/2017-Central Tax (Rate), as amended. However, when the product labeled as cattle feed is used as an ingredient to manufacture a new product with higher nutritive value and not directly fed to cattle, the exemption does not apply. The Authority declined to rule on the documents required from customers to claim exemption, stating that such a question falls outside its jurisdiction under Section 97(2) of the CGST Act 2017. en-us Mon, 28 Jul 2025 00:00:00 +0530 Fri, 08 Aug 2025 05:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776362 The AAR, Karnataka held that cattle feed classified under heading 2302.10 and supplied for direct consumption by animals is exempt from GST under Notification No. 2/2017-Central Tax (Rate), as amended. However, when the product labeled as cattle feed is used as an ingredient to manufacture a new product with higher nutritive value and not directly fed to cattle, the exemption does not apply. The Authority declined to rule on the documents required from customers to claim exemption, stating that such a question falls outside its jurisdiction under Section 97(2) of the CGST Act 2017. Case-Laws GST Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776362