‘De-oilded mahua cake' is classifiable under heading 2306 and taxable @5% GST.
Classification of goods— This appeal has been filed against the order of advance ruling order issued by lower authority.
the issues placed before the Appellate Authority for advance ruling are:-
(i) Whether de- oiled mahua cake would merit classification under chapter 23069011 of the CGST Tariff or under the head 23069090 of the Tariff.
(ii) Whether in the first round of issue placed before the authority the chapter note to Chapter 23 of the GST Tariff shall have an overriding effect for exclusion of Mahua de-oiled cake from Chapter 2309.
(iii) Whether the Mahua De-oiled cake is an unintended generated waste/solid residues arising due to technical necessity.
(iv) Whether the product falling under the specific entry, can it be over-ridden by residual entry.
(v) Whether the input tax credit of GST paid on purchase of Mahua oil cake, shall be cohesively allowed and
(vi) Whether the provision of Section 17(2) of the CGST Act, 2017 shall still apply when the classification under chapter 2306 stands final.
Held that— (i) Input Credit attributable to the supply of de-oiled rice bran cake (exempted supply) is to be reversed by the appellant in terms of Section 17(2) of the CGST Act 2017; and
(ii) GST @ 5% is payable on supply of de-oiled mahua cake with consequently allowing the input credit in terms of Section 16 of the CGST Act 2017.
‘De-oilded mahua cake' is classifiable under heading 2306 and taxable @5% GST.
Classification of goods— This appeal has been filed against the order of advance ruling order issued by lower authority.
the issues placed before the Appellate Authority for advance ruling are:-
(i) Whether de- oiled mahua cake would merit classification under chapter 23069011 of the CGST Tariff or under the head 23069090 of the Tariff.
(ii) Whether in the first round of issue placed before the authority the chapter note to Chapter 23 of the GST Tariff shall have an overriding effect for exclusion of Mahua de-oiled cake from Chapter 2309.
(iii) Whether the Mahua De-oiled cake is an unintended generated waste/solid residues arising due to technical necessity.
(iv) Whether the product falling under the specific entry, can it be over-ridden by residual entry.
(v) Whether the input tax credit of GST paid on purchase of Mahua oil cake, shall be cohesively allowed and
(vi) Whether the provision of Section 17(2) of the CGST Act, 2017 shall still apply when the classification under chapter 2306 stands final.
Held that— (i) Input Credit attributable to the supply of de-oiled rice bran cake (exempted supply) is to be reversed by the appellant in terms of Section 17(2) of the CGST Act 2017; and
(ii) GST @ 5% is payable on supply of de-oiled mahua cake with consequently allowing the input credit in terms of Section 16 of the CGST Act 2017.