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HSN 23061020 cotton seed de-oiled cake classified as oil-cake residue; exempt from GST from 22.09.2017, no ITC

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....AAR held that cotton seed de-oiled cake (HSN 23061020) constitutes an oil-cake residue under Chapter 23 and is classified within tariff heading 230610; accordingly its tax treatment changed by notifications: from 01.07.2017 to 21.09.2017 the product was exempt only when supplied as aquatic, poultry or cattle feed and taxable at 2.5% CGST+2.5% SGST if used otherwise, whereas from 22.09.2017 onward cotton seed oil cake has been placed in the exempt schedule irrespective of end-use. Because the item is exempt as per the applicable schedule, no liability to pay GST arises and no entitlement to claim input tax credit exists.....

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HSN 23061020 cotton seed de-oiled cake classified as oil-cake residue; exempt from GST from 22.09.2017, no ITC