Classification of goods— In the instant case, the applicant is importing rat feed and paying GST on the same under HSN 23099010.

Questions raised before this authority are as follows—

1. Whether the product Rodent Feed can be classified under the HSN 2309 90 10 or not?

2. If No, HSN applicable for the specified product?

3. As HSN 2309 is exempt under the Serial Number 102 of Notification no. 02/2017, whether the product Rodent Feed which falls under the same group is also exempt, if not the taxability of the same?

The applicant is in the business of importing rodent feed for captive farming of rodents used in scientific research. They are also selling the product for the organizations involved in similar business. They have filed this application for clarifying their claim of exemption under Sl.No.102 of Notification No. 02/2017 for exempting certain goods dated: 28.06.2017. 

Held that— The product Rodent Feed can be classified under the HSN 2309 90 10, but not covered under the exemption notification.

Description to Sl.No.102 does not include rodent feed and hence taxable under Sl.No.453 of Schedule III of Notification No. 01/2017 dated: 28.06.2017 at the rate of 9% CGST & SGST each.