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Classification and rate of GST on various poultry feed products

Shanti Prime Publication Pvt. Ltd.

Classification of goods — In the instant case, applicant is seeking advance ruling on the following issue—
Classification of our products (various poultry feed products) under GST regime.
In view of applicant their products shall be covered under the 2301, 2302, 2308, 2309 HSN codes and effectively the products will be exempted.
Held that— animal feed is food given to animal which is essential to the development, sustenance, maintenance etc. On the contrary supplement is added to animal feed in order to improve it or make it complete feed. Similarly additive is a food supplement for farm animal that cannot get enough nutrients from regular meals. Therefore there are large number of products that are added to feed and which are capable of providing nutrient required for animal based upon the nature of husbandry such as meat, milk, egg etc.
We are of opinion that the products referred by the applicant in the application will not be covered under Entry- 102 but would be covered under chapters like 28 and 29. Those chapters are related to Organic and inorganic chemicals. Chapter 28 and 29 are not covered under exemption notification no 2/2017 date .28.6.2017 except the HSN Code of 2835.
Ruling—The products referred under application are not covered under entry 102 of the notification 2/2017-lntegrated Tax (Rate) dated 28th June, 2017, except Di Calcium phosphate (28352610) of animal feed grade, which is covered under Entry No. 105 of Notification No. 02/2017-(lntegrated Tax) (Rate) The rest of products would fall under Schedule III and would be liable to tax @ 18 % IGST. — Uttara Impex Private Limited, In Re.. [2018] 3 TAXLOK.COM 15 (AAR-MAHARASHTRA)

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