AAR: Poha bran nothing but Rice bran, taxable at 5% GST
AAR rules on classification of Poha bran, rules that Poha bran is nothing but Rice bran as both of them are derived from paddy and is a by-product of Poha or Avalakki manufacturing procedure; Finds that different commercial names are given due to different process of manufacture while both are used as an ingredient for manufacture of cattle feed; Observes that even constituents of them are identical comprising of 3-4% oil and 35% of fibre; Therefore, holds that Poha bran is c...