Taxability of Dried Distillers Grains Solubles (DDGS), Distillers Wet Grains Solubles (DWGS) and Undenatured Extra Neutral Alcohol (ENA) —-– The petitioner is engaged in the business of manufacture and sale of alcoholic beverages and ‘Distillers Dry/Wet Grain Soluble’ as cattle feeds. The controversy in the present petition is with regard to the taxability of Dried Distillers Grains Soluble (DDGS), Distillers Wet Grains Soluble (DWGS) and Undenatured Extra Neutral Alcohol (ENA). The petitioner sought to challenge the CBIC Circular No.163/19/2021-GST dated 06.10.2021 to the extent that it erroneously deals with and determines the issue of taxability of DDGS and DWGS. The court was informed that the last meeting of the council was held on 18.05.2021 where the issue of taxability of ENA in GST has already been discussed. The next meeting of the council is scheduled on 17.12.2022, and the issue of taxability of ENA which is pending for the consideration of GST council.

Held that:- The Hon’ble High Court issued Notice, returnable on 22.12.2022.