https://www.taxtmi.com/caselaws?id=780234 AAR held the applicant's product is a processing residue from Stage-I tapioca starch manufacture, not cassava flour or starch, and is classifiable as residue used in animal feed under 2303 1000. Cassava starch itself falls under 1108 (GST 12%) and sago under 1903 (GST 5%). The residue has market value and is therefore not waste, so the exemption in N/N.02/2017-CT(Rate) for tariff item 1106 does not apply. The supply attracts GST and the supplier must register and discharge applicable tax. en-us Wed, 08 Oct 2025 00:00:00 +0530 Sat, 25 Oct 2025 09:02:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780234 AAR held the applicant's product is a processing residue from Stage-I tapioca starch manufacture, not cassava flour or starch, and is classifiable as residue used in animal feed under 2303 1000. Cassava starch itself falls under 1108 (GST 12%) and sago under 1903 (GST 5%). The residue has market value and is therefore not waste, so the exemption in N/N.02/2017-CT(Rate) for tariff item 1106 does not apply. The supply attracts GST and the supplier must register and discharge applicable tax. Case-Laws GST Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780234