The product 'poultry meal' manufactured and supplied by appellant falls under Tariff Item No. 2301 10 10 of the Customs Tariff Act, 1975.
Classification of goods— In the instant case, appellant is a partnership firm engaged in manufacturing / rendering of 'Poultry Meal' and 'Poultry Fat'.
the applicant had sought for ruling with regard to the HSN codes and the rate of tax in respect of “poultry meal”.
The appellant has been selling poultry feed as 'animal feed supplement' under HSN Code 2309 90 20 at NIL rate of duty under GST Act, 2017 since it is exempt under Entry 102 of Notification 2/2017 (Central Tax-Rate) dated 28.06.2017. However, in respect of their application for Advance Ruling, the lower authority has held that the poultry meal is classifiable under Chapter Heading 2301 10 90 with GST rate of 5%.
the appropriate classification is under Tariff Item 2301 10 10 covering “Meat meals and pellets” and not under Tariff Item 2301 10 90 -'Other'. Since 'meat meal' finds a specific mention in 2301 10 10 they will merit classification under this heading as opposed to 2301 10 90 which is a generic entry.
Held that— The product 'poultry meal' manufactured and supplied by appellant falls under Tariff Item No. 2301 10 10 of the Customs Tariff Act, 1975. The impugned order is modified accordingly.
The product 'poultry meal' manufactured and supplied by appellant is not eligible for the exemption contained in entry SI.No.102 of Notification No.2/2017-Central Tax (Rate) dated 28.06.2017 (as amended).
The product 'poultry meal' manufactured and supplied by appellant falls under Tariff Item No. 2301 10 10 of the Customs Tariff Act, 1975.
Classification of goods— In the instant case, appellant is a partnership firm engaged in manufacturing / rendering of 'Poultry Meal' and 'Poultry Fat'.
the applicant had sought for ruling with regard to the HSN codes and the rate of tax in respect of “poultry meal”.
The appellant has been selling poultry feed as 'animal feed supplement' under HSN Code 2309 90 20 at NIL rate of duty under GST Act, 2017 since it is exempt under Entry 102 of Notification 2/2017 (Central Tax-Rate) dated 28.06.2017. However, in respect of their application for Advance Ruling, the lower authority has held that the poultry meal is classifiable under Chapter Heading 2301 10 90 with GST rate of 5%.
the appropriate classification is under Tariff Item 2301 10 10 covering “Meat meals and pellets” and not under Tariff Item 2301 10 90 -'Other'. Since 'meat meal' finds a specific mention in 2301 10 10 they will merit classification under this heading as opposed to 2301 10 90 which is a generic entry.
Held that— The product 'poultry meal' manufactured and supplied by appellant falls under Tariff Item No. 2301 10 10 of the Customs Tariff Act, 1975. The impugned order is modified accordingly.
The product 'poultry meal' manufactured and supplied by appellant is not eligible for the exemption contained in entry SI.No.102 of Notification No.2/2017-Central Tax (Rate) dated 28.06.2017 (as amended).