https://www.taxtmi.com/caselaws?id=780225 AAR, West Bengal held that cotton seed de-oiled cake (HSN 23061020) is classified under Chapter 23 as oil-cake/residue and is exempt from GST irrespective of its use. The ruling notes that between 01.07.2017 and 21.09.2017 exemption applied only when used as aquatic, poultry or cattle feed, otherwise it attracted 2.5% CGST + 2.5% SGST; from 22.09.2017 onward it is exempt in all uses. Because the product is exempt, input tax credit on GST paid is not available. en-us Fri, 17 Oct 2025 00:00:00 +0530 Sat, 25 Oct 2025 09:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780225 AAR, West Bengal held that cotton seed de-oiled cake (HSN 23061020) is classified under Chapter 23 as oil-cake/residue and is exempt from GST irrespective of its use. The ruling notes that between 01.07.2017 and 21.09.2017 exemption applied only when used as aquatic, poultry or cattle feed, otherwise it attracted 2.5% CGST + 2.5% SGST; from 22.09.2017 onward it is exempt in all uses. Because the product is exempt, input tax credit on GST paid is not available. Case-Laws GST Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780225