Maize Bran used to manufacture cattle feed cannot be construed as ‘cattle feed’ and, accordingly, it will attract GST @ 5%

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Last updated: 20 January 2021
Quick Summary
The Gujarat Authority for Advance Ruling has determined that Maize Bran, even when used in the manufacture of cattle feed, cannot be classified as 'cattle feed' itself. Consequently, it will attract a Goods and Services Tax (GST) rate of 5%. This ruling clarifies the tax treatment for this by-product of maize processing.

Court :
Gujrat AAR

Brief :
The applicant, vide their application for Advance Ruling, has submitted that they are engaged in the manufacture and taxable supply of Maize starch and its derivatives in their plant at Village-Morgar, Taluka- Himatnagar, Bhachau, Kutchh, Gujarat.

Citation :
ADVANCE RULING NO. GUJ/GAAR/R/49/2020

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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