AAR: Supplies of ‘Cattle-feed in cake form’ exempt from GST

Tamil Nadu AAR rules that the product ‘cattle feed in cake form’ manufactured by the applicant is classifiable under Chapter Heading 23099010 which covers ‘Preparation of a kind used in Animal Feeding- Compounded animal feed’, exempt from GST vide Sl.no. 102 of Notification No. 2/2017-Central Tax (Rate)/Integrated Tax(Rate); Noting the submissions of the applicant, comments that the product in hand is not merely groundnut oil cake/residue as stated by the jurisdi...