Page 157 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] IN RE : VIPPY INDUSTRIES LTD. 667
As per The Explanatory Note the product “preparation of a kind used in
animal feeding - bio processed meal is classifiable under sub-heading 2309
90 90.
3.10. The applicant has cited the following case laws in support of their
case :
(a) As per decision of AAR in the case of National Plastic Industries Ltd.
reported in 2018 (16) G.S.T.L. 287 it has been decided that classifica-
tion to be decided as per terms of headings, sub-headings and tariff
item and the relevant section/chapter notes sub-notes in terms of
interpretative rules to the Customs Tariff.
(b) As per decision of AAR - GST in the case of Maheshwari Stones Sup-
plying Company reported in 2018 (13) G.S.T.L. 345 heading which
provide more specific description to be preferred over heading
providing general description.
(c) As per decision of AAR - GST in the case of C.P.R. Mill reported in
2018 (17) G.S.T.L. 146 cattle feed has been classified under 2309 of
tariff and exempted vide Sr. No. 102 of Notification No. 2/2017-C.T.
(Rate).
(d) As per decision of AAR - GST in the case of Srivet Hatcheries report-
ed in 2018 (19) G.S.T.L. 140 (A.A.R. - GST) and held that Biofos
mono calcium phosphate/Di-calcium phosphate - Animal/Poultry/
Aqua feed supplement - Exemption under GST - Admissibility -
Aforesaid product classifiable under Tariff Item 2309 90 90 of Cus-
toms Tariff Act, 1975, is a feed grade mono calcium phosphate and
being marketed accordingly - Thus it is fully covered under Entry
102 of Notification No. 2/2017-C.T. (Rate) - Exemption admissible.
4. Questions raised before the Authority :-
The following questions have been posted before the Authority :-
Whether the product “Preparation of a kind used in Animal Feeding -
Bio Processed Meal” will fall under HS Code 2309 90 90 and applicable
rate of GST on said product shall be ‘Nil’ as per Notification No. 2/2017-
C.T. (Rate), dated 28-6-2017?
5. Officer’s view point :
The Superintendent (Tech), CGST & Central Excise, Division Dewas vide
his Letter F. No. IV(16) 100/Misc./Tech/CGST/l7-18/Pt.II/1409, dated 7-11-
2019, has forwarded department’s view point in respect of the issue raised in the
Application. It is submitted in the report that the statement of relevant facts men-
tioned in the application by the party appears to be correct.
6. Record of Personal Hearing : Shri C.L. Dangi, Advocate and Shri Ra-
vi Shankar Choudhary, Advocate of the applicant, has appeared for Personal
Hearing and reiterated the points mentioned in their written submission dated
26-7-2019, 14-10-2019 and 18-11-2019.
7. Discussion & Findings :
7.1 We have carefully considered the submissions made by the appli-
cant in the application, the pleadings on behalf of the Applicant made during the
course of personal hearing. We find that the issue raised in the Application is
squarely covered under Section 97(2)(a)/(b) of the GST Act, 2017 being a matter
related to classification of the product, being produced by the applicant and ap-
GST LAW TIMES  26th March 2020  253