Maize bran classified under heading 2302 is not tax-exempt as animal feed under GST S. No. 102.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Classification of goods - rate of tax - Maize Bran - cattle feed - the inputs for animal feed are different from the animal feed. Said S. No. 102 covers the prepared aquatic/ poultry/cattle feed falling under headings 2301, 2302, 2308 and 2309. This entry does not apply to raw material/inputs like Maize bran falling under heading 2302- AAR....