2018 (5) TMI 2051

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....having GSTN:09AAACK9505FIZS. 2. The Applicant is engaged in the business of purchases of Mahua oil cake / Rice Bran for extraction of oil through solvent extraction Process, 3. Initially the Applicant has submitted application for Advance Ruling on 10.01.2018. On scrutiny of the application, it was found that they had a fee of Rs. 5,000/ only, whereas the applicant was required to pay a fee of Rs. 5,000/- each under the CGST & SGST. They have paid balance amount of Rs. 5,000/- on 26.02.2018 and submitted proof of payment on 27.02.2018. 4. The Applicant in his application has raised following issues for determination by the Authority - a) Whether Mahua De-oiled cake/ De-oiled Rice Bran being used as an ingredient of Cattle ....

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....ed as ingredient of fish meal/cattle feed. e. Mahua De-oiled Cake is used for fish feed, fish farming and other aquatic uses, which is wholly used for the above purpose. De-oiled Rice Bran is used for cattle -Feed, Poultry Feed and other animal Feeds, which are wholly used for the above purpose. f. During the process of the oil extraction, a huge quantity of de-oiled cake is also produced (almost to the 65%-70% of the raw material). g. This de-oiled cake is actually a waste for the applicant since they are only registered under the law for production of edible oil. 6. On the basis of the facts disclosed in the application, the oral and written submission made at the time of personal hearing and the documents pr....

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....rposes. If they are used for non-business (personal) purposes, or for making exempt supplies ITC cannot be claimed. 9. From Classification of various goods it can be seen that de-oiled mahua cake and de-oiled rice bran emerging as by-products after the process of manufacture fall under HSN 2308 and 2309 as under - 10. 23080000 Vegetable material and vegetable waste, vegetable residues and byproducts, whether or not in the form of pellets, of a kind used in animal feeding, not else-where specified or included 2309 Preparations of kind used in animal feeding. Mahua de-oiled cake has been described rich in sugers, nitrogen & proteins but also there is presence of some toxic saponins which limits its usages as fish or cattl....

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.... The case laws relied upon by the applicant are not applicable in their matter as such cases pertains to Central Excise Act, 1944 i.e. prior to GST regime. 14. The jurisdictional Officer, CGST & CX, Kanpur has also submitted views on the above said Advance Ruling application which are as under - "Mahua de-oiled cake has been described rich in sugers, nitrogen & proteins but also there is presence of some toxic saponins which limits its usages as fish or cattle feed. However, on mixing further with some other vegetable and cereal waste its usage in cattle feeding and fish feeding are usual in practice. De-oiled rice bran has been seen in its usage in largely cattle feed, poultry & fish feed are usual in practice. So far that purp....