Case LawORDER No.8/AAR/2018
C.P.R. Mill ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- August 30, 2018
- Type:
- Advance Ruling
- Members:
- Ms. Manasa Gangotri Kata lRS., Joint Commissioner and Thiru S. Vijayakumar
Subject
‘Cattle Feed in Cake Form’ is classifiable under HSN 2309 90 10 and is exempt from GST
Classification
Summary
The applicant sought classification of ‘Cattle Feed in Cake Form’ and exemption if any. The AAR ruled that The question to be answered is whether the product is classifiable under Ch. 2305 ( Oil-cake and other solid residues, whether or n…
Judgement
1. M/s. C.P.R. Mill (Prop: ARUMUGA SELVA RAJA JEGAJOTHI), No. 2/1, Sathanur Road, Vikravandi (West), Villupuram (hereinafter called as CPR Mill or the Applicant) is engaged in the manufacture of “Cattle Feed in Cake Form”. They are registered under GST Act with Registration No. 33ATKPJ5015FI1ZX. The applicant has submitted the copy of application in Form GST ARA – 01 and also sub…