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Distillery Grains for Cattle Feed Classified as Brewing Waste, Attract 5% GST Under HSN 2303.

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....Exemption from GST - sale of produces Distillery Wet Grain Soluble (DWGS) and Distillery Dry Grain Soluble (DDGS) – Cattle feed - the Distillery Wet Grain Soluble (‘DWGS’) and Distillery Dry Grain Soluble (‘DDGS’) are clearly falling under ‘brewing or distillery dregs and waste’ and therefore under tariff item HSN No. ‘2303’. - Liable to GST @5% - AAR....