Classification of Goods — In the instant case, applicant is engaged in the manufacture and supply of Maize starch and its derivatives and during the course of manufacture of the said product, Maize Bran is produced as a by-product by corn wet milling. The applicant has also stated that (i) Bran is the hard-outer layers of cereal grain and along with germ, it is an integral part of whole grains and is often produced as a by-product of milling during the production of refined grains. Accordingly, the applicant sought the Advance Ruling on the following, Whether Maize Bran which is a cattle feed is chargeable to 5%? Held that— The product ‘Maize Bran’ manufactured and supplied by M/s. Sayaji industries ltd. is covered under Entry Sr.No.103A of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 of the CGST Act, 2017 on which rate of GST chargeable is 5% — Sayaji Industries Ltd., In Re… [2020] 26 TAXLOK.COM 100 (AAR-Gujarat)