{"id":74220,"date":"2025-10-25T09:00:56","date_gmt":"2025-10-25T03:30:56","guid":{"rendered":""},"modified":"2025-10-25T09:00:56","modified_gmt":"2025-10-25T03:30:56","slug":"hsn-23061020-cotton-seed-de-oiled-cake-classified-as-oil-cake-residue-exempt-from-gst-from-22-09-2017-no-itc","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74220","title":{"rendered":"HSN 23061020 cotton seed de-oiled cake classified as oil-cake residue; exempt from GST from 22.09.2017, no ITC"},"content":{"rendered":"<p>HSN 23061020 cotton seed de-oiled cake classified as oil-cake residue; exempt from GST from 22.09.2017, no ITC<br \/>Case-Laws<br \/>GST<br \/>AAR held that cotton seed de-oiled cake (HSN 23061020) constitutes an oil-cake residue under Chapter 23 and is classified within tariff heading 230610; accordingly its tax treatment changed by notifications: from 01.07.2017 to 21.09.2017 the product was exempt only when supplied as aquatic, poultry or cattle feed and taxable at 2.5% CGST+2.5% SGST if used otherwis<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93553\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>HSN 23061020 cotton seed de-oiled cake classified as oil-cake residue; exempt from GST from 22.09.2017, no ITCCase-LawsGSTAAR held that cotton seed de-oiled cake (HSN 23061020) constitutes an oil-cake residue under Chapter 23 and is classified within tari<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74220","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74220","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74220"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74220\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74220"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74220"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74220"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}