What should be the HSN code to be used for waste biscuit material which is consumed as animal foods. (Eg parel biscuit wastages)??? Query is HSN and GST rate will be the same on waste biscuit as applicable on packed biscuit which is used for human consumption. kindly reply ASAP.

Reply—In our opinion same rate will be applicable as applied on biscuits i.e.18%. Obviously, its valuation will be very less. Its HSN is 1905.