Classification of goods — The Applicant is engaged in the manufacture of “Cattle Feed in Cake Form and registered under GST Act. The Applicant sought Advance Ruling on the Classification of cattle feed in cake form. The Authority held that “the product ‘Cattle feed in cake form’ manufactured by the Applicant is classifiable under Chapter Heading 23099010 and stands exempted as per vide Sl.No. 102 of Notification No. 2/2017-Central Tax(Rate) dated 28th June 2017 as amended and Sl.No. 102 of Notification. dated 29th June 2017 as amended and in case of interstate supplies vide Sl.No. 102 of Notification No. 2/2017-Integrated tax (Rate) dated 28th June 2017 as amended.” — Chinnakani Arumuga Selvaraja, Proprietor, M/s. Sri Venkateshwara Traders, In Re… [2019] 14 TAXLOK.COM 081 (AAR-Tamil Nadu)