Court :
Andhra Pradesh AAR
Brief :
The in the matter ofV.K. Industries [AAR No. 06/AP/GST/2025, order dated July 28, 2025] held that a uniform blend of decorticated cotton seed oil cake classified under HSN 23061010 and de-oiled cake under HSN 23061020 sold as "cotton seed cattle feed" does not qualify for GST exemption under Notification No. 02/2017-Central Tax Rate as "Cattle Feed" under HSN 23099010, and must instead be classified under HSN 23061090, attracting GST at 5% (2.5% CGST + 2.5% SGST).
Citation :
AAR No. 06/AP/GST/2025, order dated July 28, 2025
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