AAR: ‘Maize Bran’ produced as by-product during milling not classifiable as ‘cattle feed’

Gujarat AAR rules that product ‘Maize Bran’ supplied by applicant, engaged in the manufacture and supply of Maize starch and its derivatives shall be covered under Entry Sr.No.103A of Notification No.1/2017- Central Tax (Rate) dated June 28, 2017 of CGST Act, 2017 taxable at 5% (SGST + CGST); Notes applicant’s submission that (i) Bran is the hard-outer layers of cereal grain and along with germ, it is an integral part of whole grains and is often produced as a by-p...