Reversal of credit required for exempt by-products: Mahua De-oiled Cake and De-oiled Rice Bran used in animal feed.
Case-Laws
GST
Classification of goods – Waste\/by-product – Mahua De-oiled cake\/De-oiIed Rice Bran is a by-product occurred during the solvent extraction process, which is used as an ingredient of Cattle Feed, Poultry Feed and Other animal feeds – Since the product is exempt, reversal of credit is required.
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