GST on residues of starch manufacture reduced rate applied to Brewers' spent grain and similar agro-industrial wastes. Concessional GST treatment applies to residues of starch manufacture and similar residues, including beet-pulp, bagasse and brewing or distilling dregs and waste (whether or not pelleted); the classification explicitly covers Brewers' spent grain and Dried Distillers' Grains with Soluble, and a departmental clarification confirms the applicable rate under the schedule.