Classification of Goods — CGST/TGST Act, 2017 – The applicant collects chicken intestine waste from different chicken shops in and around Hyderabad and also from other parts of Telangana. They process the chicken intestine waste by washing with hypochloride to supply the same to pet food and animal food industries as intermediate product for their manufacture of poultry and animal feed. In this regard they sought advance ruling on the HSN Code applicable for chicken intestine waste and rate of tax applicable. The Authority Ruled out that ”the HSN Code applicable for “Chicken intestine waste” is 0505, and the rate of tax is 2.5% CGST + 2.5% SGST.—Susheela Agrovet [2018] 2 TAXLOK.COM 325 (AAR-Telangana)