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GST Exemption Denied for DWGS & DDGS; Not Classified as Cattle Feed Due to Brewing By-Product Status.

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....Exemption from GST - sale of produces Distillery Wet Grain Soluble (DWGS) and Distillery Dry Grain Soluble (DDGS) - Cattle feed undertaken by the applicant - the plea of the applicant is not tenable in view of the fact that the impugned product is a by product of brewing or distilling activity. Only end use of the product could not be a criterion for arriving at a classification. - AAAR....

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GST Exemption Denied for DWGS & DDGS; Not Classified as Cattle Feed Due to Brewing By-Product Status.