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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 & the appellant is required to pay GST @ 18% on the supply of de-oiled mahua cake and is therefore entitled to avail input tax credit.

Input Tax Credit The Applicant in his application before the Authority for Advance Ruling (hereinafter referred to as AAR) had raised following issues for determination by the Authority -

(a) Whether Mahua De-oiled cake/ De-oiled Rice Bran, being used as an ingredient of Cattle Feed, Poultry Feed and other animal feeds is 'Waste generated' during the Solvent Extraction process?

(b) Whether the applicant is eligible to get entire tax input credit of GST paid on purchase of Mahua Oil Cake/Rice Bran Oil cake used in the manufacture of solvent extracted oil?

Held that— The Authority on Advance Ruling to the extent 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 @ 18% is payable on supply of de-oiled mahua cake with consequent allowing of input credit in terms of Section 16 of the CGST Act, 2017.—Indo Prosoya Foods (P) Ltd., In Re… [2018] 05 TAXLOK.COM 114 (AAAR-Uttar Pradesh)