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The product ‘Maize Bran’ is covered under Entry Sr.No.103A of Notification No.1/2017-Central Tax (Rate) on which rate of GST chargeable is 5%

Classification of Goods — Authority for Advance Ruling —– Taxability on Maize Bran – The applicant engaged in the manufacture and taxable supply of Maize starch and its derivatives in their plant. Maize Bran is produced by corn wet milling which is a by-product and is sold as cattle feed, it is an integral part of whole grains and is often produced as a by-product of milling during the production of refined grains. The production of Maize Bran amounts to 13% of the total production of the applicant and found in three different forms (a) Maize Bran dry (b) Maize Bran wet (c) Maize Bran(CSL mixed). Prior to the GST regime, they were clearing ‘Maize Bran’ for home consumption by classifying the same under Heading 23021010 of Central Excise Tariff and have submitted ER1 returns for the months of April, 2017 to June, 2017 indicating rate of duty of Maize Bran as NIL. The applicant sought an advance ruling as to whether Maize Bran which is a cattle feed is chargeable to 5% GST under Sr.No.103A of Notification No.1/2017 or chargeable to NIL rate as per Sr.No.102 of Notification No.2/2017. Held that:- The Hon’ble Authority for Advance Ruling held that the Maize Bran manufactured and supplied is covered under Entry Sr.No.103A of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017, on which rate of GST chargeable is 5%. — Gujarat Ambuja Exports Ltd., In Re… [2020] 26 TAXLOK.COM 090 (AAR-Gujarat)