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of <h1>Clarifications on GST Exemption for Milling By-Products and Animal Feed Additives under Circulars No. 189/01/2023 and 80/54/2018</h1> The document addresses the exemption from GST for certain goods, specifically focusing on by-products of milling pulses, such as Chilka, Khanda, and Churi/Chuni. It includes clarifications on the GST applicability for these items as outlined in Circular No. 189/01/2023-GST. Additionally, it provides guidance on the GST rate for animal feed supplements and additives, distinguishing between tariff headings 2309 and 2936, as per Circular No. 80/54/2018-GST. These clarifications are effective from January 1, 2023, following Notification No. 13/2022-Integrated Tax (Rate).
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