Case LawGUJ/GAAR/R/29/2020
Sayaji Industries 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 does not classify as ‘cattle feed’
Classification
Summary
Maize Bran is used as a major supplement for cattle feed. The word ‘supplement’ is defined in dictionary as “a thing added to something else in order to complete or enhance it.” Therefore, Maize Bran is a product which is adde…
Judgement
1. M/s. Sayaji Industries Ltd. P.O. Kathwada, Ahmedabad having a GSTIN : 24AADCS0861R1ZZ, is a company filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the SGST Act. 2. M/s. Maize Products an applicant is engaged in the manufacture and taxable supply of M…