Notification No.13/2022 Central tax Rate.dated 30.12.2022

Hi Rajkumar! Let me clarify your queries related to Notification No. 13/2022-Central Tax Rate dated 30.12.2022 and poultry feed classification under GST:

1. Is poultry feed exempt earlier and now zero-rated?

• Earlier Position:
  Poultry feed was covered under exempt supplies (meaning no GST charged on sales; no input tax credit available).

• Current Position (As per Notification No.13/2022 CTR):
  The entry for poultry feed under Chapter Heading 2302 has been substituted, and poultry feed is now classified as a zero-rated supply (i.e., GST rate is 0%).

Difference:

• Exempt supply: No GST on sales and no input tax credit on inputs/services.

• Zero-rated supply: GST rate is 0% on sales, but input tax credit (ITC) is allowed and can be claimed/refunded.

2. Can you take input credit on inward supplies like stationary, manpower supply, gunny bags, etc.?

• If poultry feed is now zero-rated supply, yes, you can take input tax credit on all inputs and input services used for making zero-rated supplies.

• This includes GST paid on inward supplies like stationery, manpower services, gunny bags, and other inputs.

3. If input credit remains unutilized due to zero-rated supply, can you claim a refund?

• Yes, under zero-rated supplies, if you have accumulated unutilized input tax credit, you can file for a refund of the balance ITC from the government.

• This refund is available as per GST rules for zero-rated supplies without payment of tax (under LUT or bond).

Summary