https://www.taxtmi.com/highlights?id=93553 AAR held that cotton seed de-oiled cake (HSN 23061020) constitutes an oil-cake residue under Chapter 23 and is classified within tariff heading 230610; accordingly its tax treatment changed by notifications: from 01.07.2017 to 21.09.2017 the product was exempt only when supplied as aquatic, poultry or cattle feed and taxable at 2.5% CGST+2.5% SGST if used otherwise, whereas from 22.09.2017 onward cotton seed oil cake has been placed in the exempt schedule irrespective of end-use. Because the item is exempt as per the applicable schedule, no liability to pay GST arises and no entitlement to claim input tax credit exists. en-us Sat, 25 Oct 2025 09:00:56 +0530 Sat, 25 Oct 2025 09:00:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93553 AAR held that cotton seed de-oiled cake (HSN 23061020) constitutes an oil-cake residue under Chapter 23 and is classified within tariff heading 230610; accordingly its tax treatment changed by notifications: from 01.07.2017 to 21.09.2017 the product was exempt only when supplied as aquatic, poultry or cattle feed and taxable at 2.5% CGST+2.5% SGST if used otherwise, whereas from 22.09.2017 onward cotton seed oil cake has been placed in the exempt schedule irrespective of end-use. Because the item is exempt as per the applicable schedule, no liability to pay GST arises and no entitlement to claim input tax credit exists. Highlights GST Sat, 25 Oct 2025 09:00:56 +0530 https://www.taxtmi.com/highlights?id=93553