Exemption on Cotton seed cattle feed manufactured by mixing cotton seed oil cake and de-oiled cake in GST

Last updated: 27 November 2025

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Quick Summary

The Andhra Pradesh Advance Ruling Authority (AAR) has ruled that a blend of cotton seed oil cake and de-oiled cake marketed as 'cotton seed cattle feed' is not eligible for GST exemption. Despite being intended for cattle consumption, the AAR classified the product under HSN 23061090, attracting a 5% GST. The ruling stated that the blend retains the essential characteristics of its original components and does not qualify as 'Cattle Feed' under HSN 23099010 for exemption purposes.

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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