AAR: Disentitles bio-processed meal to ‘Nil’-GST sans evidence that it is exclusive animal feed

Madhya Pradesh AAR holds that applicant’s product "preparation of a kind used in Animal Feeding - Bio Processed Meal" [main raw material for preparation being ‘Meal of Soyabean’] is not entitled for classification under HSN 23099090; Accordingly, holds that assessee is not entitled to claim 'Nil' rate of duty under Notification No. 02/2017 - CT (Rate) dated June 28, 2017; Notes that applicant had not provided any evidence to prove that the said product "Bio Processed Me...