GST exemption for specified aquatic, poultry and cattle feeds, with clarifications on by-products and feed additives under tariff headings. Specified categories of animal feed are exempt from GST until 21-09-2025, covering aquatic, poultry and cattle feeds and related materials (grass, hay, straw, supplements, concentrates, additives, wheat bran and de-oiled cake excluding rice bran). The entry records tariff-heading amendments and provides clarifications on GST treatment for milling by-products, raw inputs for feed manufacture, and feed supplements/additives that may fall between feed and drug tariff headings, with cited circulars for classification guidance.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for specified aquatic, poultry and cattle feeds, with clarifications on by-products and feed additives under tariff headings.
Specified categories of animal feed are exempt from GST until 21-09-2025, covering aquatic, poultry and cattle feeds and related materials (grass, hay, straw, supplements, concentrates, additives, wheat bran and de-oiled cake excluding rice bran). The entry records tariff-heading amendments and provides clarifications on GST treatment for milling by-products, raw inputs for feed manufacture, and feed supplements/additives that may fall between feed and drug tariff headings, with cited circulars for classification guidance.
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