Classification of Goods — The applicant has sought Advance Ruling on the confirmation of classification of the product “Preparation of a kind used in Animal Feeding - Bio Processed Meal” falling under HS Code 23099090.

It is noted that the applicant is renowned manufacturer of soya based products used for the consumption of general public namely Soya Flakes / Grits, Soya Flour, Soya lecithin, Soya Protein / TVP etc. They are also engaged in the manufacturing of various products meant for animal feeding namely GMO Soyabean meal, non GMO Soya Grits etc. They are also manufacturing soya products for industrial use. The products meant for industrial use and for consumption of general public are leviable to various rates of GST whereas the applicant has claimed the chapter heading of 23099090 which is exclusively meant for animal feed and attracts Nil rate of duty.

As the applicant has failed to submit any evidence to support their claim of Chapter heading 23099090 for their product, and therefore the applicant is not entitled to claim ‘Nil’ rate of duty under as per Notification 02/2017-CT(Rate) dated 28.06.2017 and corresponding notification issued under MPGST Act. — Vippy Industries Ltd. Ltd., In Re… [2020] 20 TAXLOK.COM 130 (AAR-Madhya Pradesh)