Authority for Advance Ruling—Taxability on Bio Processed Meal-Animal Feeding— The applicant manufacturer of finished products viz. Preparation of a kind used in Animal Feeding - Bio Processed Meal, used for animal feeding only. The applicant sought an 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. The applicant has provided the following process for manufacture of said product. The advance Ruling in this matter was pronounced on 02.01.2020. The applicant pointed out certain errors and needs to be rectified. Held that:- The Hon’ble Authority for Advance Ruling held that the product Preparation of a kind used in Animal Feeding - Bio Processed Meal is entitled to classify under HS code - 23099090 and therefore entitled to clear the said goods for specific use of Animal Feeding without payment of GST under serial no. 102 of the Notification No.02/2017-CT(Rate) dated 28.06.17. — Vippy Industries Ltd., In Re… [2020] 21 TAXLOK.COM 139 (AAR-Madhya Pradesh)