Circular No. 163/19/2021-GST dated 06th October, 2021 — Classification -—– The petitioner challenged para 8 of the Circular No. 163/19/2021-GST dated 06th October, 2021 being ultra vires the GST Act and the scheme of classification as provided under the Notification No.1/2017-Central Tax (Rate) dated 28th June, 2017 and Notification No. 2/2017-Central Tax (Rate) dated 28th June, 2017, is being beyond the jurisdiction of the Executive to clarify that para 8 does not apply to DDGS/AFS, when prepared and sold as animal feed supplement. The counsel for the petitioner submitted that the impugned circular without taking into consideration the correct classification of 'Dried Distillers Grain with Soluble (“DDGS"), as animal feed supplement under heading 2309 which is wholly exempt, sought to classify it under heading 2303 as ‘distillery dreg and waste' which attracts GST at the rate of 5%.

Held that:- The Hon’ble High Court issued notice for 13th April, 2022.