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<h1>Cotton Seed Oil Cake Exempt from GST Under CGST, UTGST, SGST, IGST: Notification No. 28/2017 & 7/2018.</h1> Cotton seed oil cake is exempt from GST under CGST, UTGST, SGST, and IGST as per notification no. 28/2017 dated September 22, 2017. The classification was renumbered from 102A to 102B according to notification no. 7/2018 dated January 25, 2018.