Classification of Goods — De-oiled Rice Bran has been fully exempted from CGST vide Entry No. 102A of Notification No.7/2018-C.T. (R), dated 25-1-2018. so, in terms of Section 17(2) of CGST Act, 2017, the input credit attributable to the supply of this exempted goods i.e. de-oiled rice bran has to be reversed by the appellant. Since 5% GST is applicable on file goods falling under Chapter Heading 2306, under Noti. No.1/2017-Central Tax (Rate), dated 28 June, 2017, as amended, the appellant is required to pay GST @ 5% on the supply of de-oiled Mahua cake accordingly entitled to avail input tax credit on the same. — Khandelwal Extractions Ltd., In Re… [2019] 10 TAXLOK.COM 112 (AAAR-Uttar Pradesh)