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cotton seed oil cake

Ashish Shah (1 Points)

30 June 2017

is there 5% gst on cotton seed oil cake

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6 Replies

Harshal Ramvilas Malani (propritor) (24 Points)
Replied 01 July 2017

Since main use of cotton seed oil cake is for Animal fodder & animal fodder has NIL rate of GST (as per GST RATE SCHEDULE FOR GOODS// GST Council Meeting held on 18th May, 2017).You can also check such shedule Chapter 23/2306.

There is no any specific item as Cotton seed oil cake in such shedule.But if you see Excise/Custom HSN code, ther is code for Cotton seed oil cake which contain 2306 10.

Hence I think as nature & intaintion of use of product (for Animal Fodder) & without specific descripttion in rate shedule of GST, it will have NIL rate of GST.

CA Ashwani Agarwal (Practice) (3049 Points)
Replied 03 July 2017

But in the notification, where is it written that if a oil cake is used for fodder it is exempt. Oil cakes are mentioned as taxable everywhere.

AMIT HALPAWAT (4 Points)
Replied 03 July 2017

how to confirm

as gst helpline is also unable saying we will say after comunicating with seniors

ritesh mantri (9 Points)
Replied 03 July 2017

But cotton seed Oil cake comes in branded bag of 50 kilogram, so after being branded will there be 5% tax or not

Karan Batra (Creator: TheProTalks) (2325 Points)
Replied 07 July 2017

If it's branded then 5% gst shall be applicable, however if it is unbranded then it's not taxable or should I say is GST is leviable at 0%. The HSN code for Oil cakes are in below mentioned series and do note GST rate on any of them is 0% thus making them non-taxable or GST is levied at 0%.

2306 OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS,RESULTING FROM THE EXTRACTION OF VEGETABLE

23 230610 OIL-CAKE & OTHR RESDUS OF COTTON SEEDS 23 23061010 OIL-CAKE & OIL-CAKE MEAL DECORTICATED EXPELLER VARIETY OF COTTON SEEDS

23 23061020 OIL-CAKE & OIL-CAKE MEAL DECRTICED,SOLVNT EXTRACTED (DEFATD) VARITY OF COTTON SEEDS

23 23061030 OIL-CAKE & OIL-CAKE MEAL UNDECORTICATED EXPELLER VARIETY OF COTTON SEEDS

23 23061040 OIL-CAKE & OIL-CAKE MEAL UNDECORTICATED SOLVNT EXTRCTD (DEFTD) VARTY OF COTN SEEDS

23 23061090 OTHER RESIDUES OF COTTON SEED

Harshal Ramvilas Malani (propritor) (24 Points)
Replied 10 July 2017

Yes ,its not written in notification or rate shedule clerly that cotton seed oil cake is exempt.Hence there is confusion.

There is also not written clearly that Cotton Seed Oil Cake is Taxable.They only said Oil-Cake & other solid residue......(Other than "Cattle Feed")hence ther is confusion. What is the intension of Govt.that ..."other than" part..?