The product ‘Maize Bran’ is not a ‘cattle feed’, it will fall under the Entry at Sr.No.103A of the Notification No.1/2017-Central Tax (Rate) and is chargeable to GST @ 5%
Classification of goods— The applicant has submitted the following question for the purpose of advance ruling:
“Whether Maize Bran which is a cattle feed is chargeable to CGST @ 2.5% under Sr.No.103A of Notification No.01/2017 or chargeable to NIL rate as per Sr.No.102 of Notification No.2/2017?”
Held that— Maize Bran is used to manufacture/formulation of animal feed, cattle feed, etc.. This raw material/input cannot be directly used for feeding animal and cattle. Hence, it cannot be construed as ‘cattle feed’ and, accordingly, Maize Bran will attract GST @ 5% under S. No. 103A of the Notification No.1/2017- Central Tax (Rate) dated 28.6.2017.