Classification of goods— the applicant, seeking an advance ruling in respect of the following questions.

A. Whether the classification of ‘Shatamrut Chyavan’ fulling under TSH 2309 90 10 of Customs Tariff Act, 1975 as adopted to GST attracting ‘NIL’ rate (0%) of IGST (0%) CGST + (0%) SGST) as per List of Exempted Goods as per Sr.No.102 of Notification No.02/2017- Central Tax (Rate) dated 28.06.2017 is correct or not?

B. Whether the goods falling under TSH 2309 90 10 of Customs Tariff Act, 1975 as adopted to GST can he treated as ‘waste of sugar manufacture, whether or not in the form of pellets under heading 2303’ attracting 5% of IGST (2.5% CGST + 2.5% SGST) as per Schedule I (Sr. No. 104) of Notification No. 01/2017 - Central Tax (Rate) dated 28.06.2017 or not?

held that— The subject product is a complete animal feed supplement manufactured out of molasses mixed with 15 other ingredients to increase the nutrition value of the feed supplement. From the submissions made by the applicant and view of the above Chapter Notes, we find that the subject product is nothing but prepared animal feed and therefore the same would fall under the said Chapter Heading 23.09.

we find that the subject product falls under Chapter 23.09 and will be subject to NIL rate of duty.

We find that the subject question number 2 is general in nature and does not appear to be connected to a particular product being manufactured by the applicant or proposed to be manufactured. Thus the said question is not relation to supply of goods or services or both, being undertaken or proposed to be undertaken by the applicant.—Madhurya Chemicals (Vivek V. Ratnaparkhi), In Re… [2020] 22 TAXLOK.COM 146 (AAR-Maharashtra)