The Maharashtra Authority of Advance Ruling (AAR) ruled that Shatamrut Chayavan is an exempted good, attracts no GST.
The Applicant, M/s Madhurya Chemical is engaged in the supply of Shatamrut Chyavan which is a complete animal feed supplement and is used as a supplementary product to increase the nutritional value of molasses. In other words, it is a nutrition supplement to the cattle feed but cannot be treated as cattle feed in isolation. The applicant has to manufacture the product, other than molasses, 15 other ingredients are also mixed in the molasses (input) to increase the nutrition value of the molasses.
The applicant sought the advance ruling on the issue of whether the classification of “Shatamrut Shravan” falling under TSH 23099010 of Customs Tariff Act, 1975 as adopted to GST attracting Nil rate of IGST as per List of Exempted Goods as per Sr. No. 702 of Notification No. 02/2017 – Central Tax (Rate) dated June 28, 2017, is correct or not.
The Authority consists of members A.A. Chahure and P. Vinitha Shekhar ruled that the subject has rightly classified “Shatamrut Shravan” falling under TSH 23099010 of Customs Tariff Act, 1975 as adopted to GST attracting Nil rate of IGST as per List of Exempted Goods as per Sr. No. 702 of Notification No. 02/2017 – Central Tax (Rate) dated June 28, 2017.
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