AAR: Shatamrut Chyavan, preparation of a kind used in animal feed attracts ‘NIL’ GST

Maharashtra AAR holds that ‘Shatamrut Chyavan’ (animal feed supplement) manufactured out of sugarcane molasses falls under TSH 23099010 of Customs Tariff Act, 1975 as adopted to GST attracting ‘Nil’ rate (0%) CGST/SGST/IGST as per serial no. 102 of Notification No. 02/2017- CTR dated June 28, 2017; Agrees with jurisdictional officer’s submission that the product is capable of specific use as food supplement for animals & not capable of any general use; Reve...