2018 (11) TMI 445

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....BER Present for the Applicant: Sri. J.V. Rao (Advocate) Present for the Jurisdictional Officer: Received Remarks Note: Under Section 100 of the APGST Act'2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of APGST Act'2017, within a period of 30 days from the date of service of this order. M/s. SRIVET HATCHERIES, (her....

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.... On verification of basic information of the applicant, it is observed that the applicant falls under State jurisdiction, i.e Vuyyuru Circle, of Vijayawada II Division (as per the bifurcation lists of tax payers between the Centre and State in the prescribed manner). Accordingly, the application has been forwarded to the jurisdictional officers and also a copy marked to the Central Tax authoritie....

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....uct is an animal/poultry feed supplement that is added to an animal /poultry feed to enhance its nutritional value; it is nothing but poultry feed. It is produced by reacting calcium carbonate with wet process defluorinated phosphoric acid. It is a source of phosphorus and calcium that helps meet animal / poultry requirements for these essential nutrients". Observations of the Authority: We ....

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....) of animal feed grade conforming to IS specification No.5470:2002 Based on the facts of the case, and on merit of record submitted by the applicant, that products of the applicant are for aquatic/ poultry/animal feed. Accordingly, on merits the classification of the product, to be decided under Sl. 102, 105 of notification of 2/2017. CGST Rate, as shown above. Hence, basing on the written s....