Page 158 - GSTL_21st May 2020_Vol 36_Part 3

404 GST LAW TIMES [ Vol. 36
2020 (36) G.S.T.L. 404 (A.A.R. - GST - Kar.)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
KARNATAKA
Dr. Ravi Prasad M.P., Member (State Tax) and Shri Mashhood Ur Rehman
Farooqui, Member (Central Tax)
IN RE : MUKTHENAHALLY SHIVAKUMAR
CHANNABASAVAIAH
Advance Ruling No. KAR ADRG 23/2020, dated 23-4-2020
Bran - Poha Bran or Avalakki Bran or Bran of beaten rice - Same as rice
bran and by-product of Poha or Avalakki manufacturing process from paddy -
Used as ingredient for manufacturing of cattle feed and contains oil to the ex-
tent of 3 to 4% and fibre to the extent of 35% - Classifiable under HSN 2302 40
90 and covered under Entry No. 103B of Schedule-I of Notification No. 1/2017-
C.T. (Rate) as amended by Notification No. 6/2018-C.T. (Rate) and liable to tax
at 2.5% each under CGST and SGST Act from 25-1-2018. [paras 6.3, 6.4, 6.5]
Ruling in favour of department
REPRESENTED BY : Shri Shiva Kumar M.C., Proprietor, for the Assessee.
[Order]. - Sri Mukthenahally Shivakumar Channabasavaiah, M/s. Sri
Basaveshwara Corporation, 117/10/3, 1st Floor, RMC Link Road, Davanagere,
Karnataka-577001, having GSTIN 29AEWPC0067M1ZZ, has filed an application
for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of the
CGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of the
KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000-00 each
under the CGST Act and the KGST Act.
2. The applicant is a private firm and is registered under the Goods and
Services [Tax] Act, 2017. The applicant has sought advance ruling in respect of
the following question :
(1) Rate of tax on sale of Poha Bran or Avalakki Bran or Bran of beaten
rice which supplied to cattle feed manufacturing units
3. The applicant company furnishes some facts relevant to the stated
activity :
(a) The applicant is a registered dealer engaged in manufacturer and
trading of Poha Bran or Bran of beaten rice which is supplied to cat-
tle feed manufacturing units.
(b) Poha Bran or Avalakki Bran is a by-product obtained while manu-
facturing Poha or Avalakki and is used as food for consumption,
poha bran which is in powder form with fibre content of 35% and
oil content of 2% to 3%, is invariably used as an ingredient in cattle
feed manufacturing units.
Personal hearing/Proceedings held on 2-1-2020
4. Sri. Shiva Kumar M.C., Proprietor of the applicant appeared for per-
sonal hearing proceedings held on 2-1-2020 & reiterated the facts narrated in
their application.

GST LAW TIMES  21st May 2020  158