Case LawGU/GAAR/R/24/2020
Gujarat Ambuja Exports Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- July 2, 2020
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Mohit Agrawal
Subject
‘Maize Bran’ falls under HSN '2302 10 10' and attracts 5% GST
Classification
Summary
The product ‘Maize Bran’ manufactured and supplied by M/s. Gujarat Ambuja Exports ltd. is covered under Entry Sr.No. 103A of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 of the CGST Act, 2017 on which rate of GST chargeable…
Judgement
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 Dalpur, Himatnagar, Gujarat. In the course of manufacture, Maize Bran is produced by corn wet milling which is a by­product and is sold as cattle feed; that Bran is the hard-outer layers of cereal grain a…