Tapioca Flour Waste Classified as Livestock Feed Residue, Attracts 5% GST Under Chapter 23031000
Case-Laws
GST
The AAR determined that tapioca flour derived from dried tapioca root remnants is classified under Chapter heading 23031000, attracting 5% GST. The product, deemed unfit for human consumption and primarily used as livestock feed, was correctly categorized as “Residues of starch manufacture and similar residues”. The ruling, based on the applicant's submitted facts, rejected the rectification application under Section 98(2) of CGST/TNGST Acts, 2017, finding no procedural errors in the original advance ruling.
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