Case LawOrder No. 34/AAR/2019
Sri Venkateshwara Traders ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- July 26, 2019
- Type:
- Advance Ruling
Subject
'Cattle feed in cake form' is classifiable under Chapter Heading 2309 90 10 and is exempt from GST
Classification
Summary
It is seen from the explanatory notes that the residue remaining after extraction of oil from groundnuts are to be classified under CTH 2305. Going by the chapter heading notes, it can be seen that Chapter Head 2309 covers products of a kind used in…
Judgement
M/s. Sree Venkateswara Traders (Prop: Chinnakani Arumuga selvaraja), No. 2/4, Sathanur Road, Vikravandi (West), Villupuram (hereinafter called as the ‘Company’ or ‘Applicant’) is engaged in the manufacture of “Cattle Feed in Cake Form”. The applicant was a registered dealer under the Tamil Nadu General Sales Tax Act, 1959 (TNGST Act) and under the Tamil Nadu Val…