2020 (4) TMI 870

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.... MEMBER Represented by: Sri. Sihva Kumar M.C. Proprietor ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017 1. Sri Mukthenahally Shivakumar Channabasavaiah, M/s. Sri Basaveshwara Corporation, 117/10/3, 1st Floor, RMC Link Road, Davanagere, Karnataka- 577001, having GSTI....

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....a Bran or Bran of beaten rice which is supplied to cattle feed manufacturing units. b) Poha Bran or Avalakki Bran is an by-product obtained while manufacturing Poha or Avalakki and is used as food for consumption, poha bran which is in powder form with fibre content of 35% and oil content of 2% to 3%, is invariably used as an ingredient in cattle feed manufacturing units. PERSONAL HEAR....

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....e-oiled bran presently classifying under HSN Code 2304 at the rate of 5 percent. Others are of the opinion that the said goods being exempted from the payment of taxes. Hence the applicant is under dilemma and wants to know the right classification of the said goods and tax rate of exempted? 6. FINDINGS & DISCUSSION: 6.1 We have considered the submissions made by the Applicant in their appli....

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....poha bran are derived from Paddy and the constituents of both are same. They are given different commercial narnes due to the different process of manufacture which give rise to them. Both are used as ingredient for manufacturing of cattle feed. The composition of the poha bran contains oil to the extent of 3 to 4 % and fibre to the extent of 35%. Hence poha bran is nothing but Rice bran. 6.4 A....