2018 (10) TMI 344 – AUTHORITY FOR ADVANCE RULING HYDERABAD TELANGANA – 2018 (18) G. S. T. L. 99 (A. A. R. – GST) – Classification of goods – Chicken waste intestine – Whether the goods “Chicken intestine waste” are classifiable under heading 0505 of the GST Tariff? – Held that:- The issue has been examined and found that chicken intestine waste is classifiable under heading 0505 of the Customs Tariff heading as the said heading covers “Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers”. As the rules for interpretation of Customs Ta
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an application in Form GST ARA-01under Section 97(1) of TGST Act,2017 read with Rule 103 of CGST/TGST Rules, seeking Advance Ruling on the HSN Code applicable for Chicken waste intestine . The applicant have stated that they collect chicken intestine waste from different chicken shops in and around Hyderabad and also from other parts of Telangana. They process the chicken intestine waste by washing with hypochloride to supply the same to pet food and animal food industries as intermediate product for their manufacture of poultry and animal feed. In this regard they sought advance ruling on the HSN Code applicable for chicken intestine waste and rate of tax applicable. The issue has been examined and found that chicken intestine waste is cl
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