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The product “poultry meal” and “poultry fat” are classifiable under HSN 2301 10 90 (GST@5%) and 1501 90 00 (GST@12%) respectively

Authority for Advance Ruling — Classification of Poultry Meal – The applicant is a partnership firm which is engaged in manufacturing/rendering of Poultry Meal and Poultry Fat. Both these products are used as one of the protein raw material for the manufacturing of animal feed industries, aqua feed industries. The applicant sought an advance ruling with regard to the HSN codes and the rate of tax in respect of “poultry meal” and “poultry fat” supplied by their unit. The applicant submitted that they are classifying the poultry meal under HSN Code 2309 9020 and supplying the same charging ‘nil’ rate of tax. Further, they are classifying the by-product “poultry fat” under HSN code of 1501 9000 and supplying the same charging tax at the rate of 12%. They relied the decision of the Hon’ble CESTAT, Chennai delivered in the case M/s. Supreme Sugna Foods Co. Ltd., Vs. Commr. Of C.Ex., Coimbatore.
Held that:- The Hon’ble Authority for Advance Ruling held that the product poultry meal is classifiable under HSN 23011090 and the supply of the same attracts GST rate of 5% under Sl.No.103 of the Schedule-I of the Not. No. 01/2017-CT (R), dated 28.06.2017. The product poultry fat is classifiable under HSN 15019000 and the same attracts 12% GST vide entry No.19 of the Schedule-II of Not. No.01/2017-CT(R) dated 28.06.2017.—Sushi Pet Nutriscience, In Re… [2020] 25 TAXLOK.COM 098 (AAR-Hyderabad)