Thippi residue from cassava starch is classed as Chapter 23 (tariff 2303 1000), not Chapter 11; GST applies under 02/2017-CT(Rate)
Case-Laws
GST
The AAR holds that the applicant's material, being the residue (“thippi”) generated in Stage-I cassava starch manufacture and sold for further processing/animal feed, is not cassava flour or cassava starch and is classifiable as a residue/waste under Chapter 23 (tariff item 2303 1000). The material is marketable but arises as a by-product/residue of a starch production process and therefore falls outside Chapter 11 classification. The applicant is not entitled to the exemption under Notification No. 02/2017-CT(Rate) in respect of tariff item 1106, and the supplies attract GST; accordingly the applicant must obtain registration and discharge applicable tax.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =