<h1>Bran, sharps and processing residues of cereals and pulses taxed at 5% GST under Schedule I from 22 Sep 2025</h1> Bran, sharps and other residues (including pellet form) resulting from sifting, milling or other processing of cereals or leguminous plants are classified as taxable goods under Schedule I at a 5% GST rate effective 22 September 2025. The entry expressly excludes aquatic feeds (shrimp and prawn), poultry and cattle feeds, grass, hay, straw, supplements and additives, pulse husks (including chilka), concentrates such as chuni or churi, khanda, wheat bran and deoiled cake from this taxable category.