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The Poha bran is classified under HSN 2302 40 90 and attracts tax at the rate of 2.5% each under CGST and SGST Act.

Rate of Tax — The applicant has sought advance ruling in respect of the following question: Rate of tax on sale of Poha Bran or Avalakki Bran or Bran of beaten rice which supplied to cattle feed manufacturing units The applicant company furnishes some facts relevant to the stated activity: a) The applicant is a registered dealer engaged in manufacturer and trading of Poha Bran or Bran of beaten rice which is supplied to cattle feed manufacturing units. b) Poha Bran or Avalakki Bran is an by-product obtained while manufacturing Poha or Avalakki and is used as food for consumption, poha bran which is in powder form with fibre content of 35% and oil content of 2% to 3%, is invariably used as an ingredient incattle feed manufacturing units. Held that— The Poha bran is classified under HSN 2302 40 90 and attracts tax at the rate of 2.5% each under CGST and SGST Act. — Sri Mukthenahally Sivakumar Channabasavaiah, Sri Basaveshwara Corporation, In Re… [2020] 23 TAXLOK.COM 011 (AAR-Karnataka)