GST rate of 5% & 12% applicable on poultry meal & poultry fat respectively

TELANGANA STATE AUTHORITY FOR ADVANCE RULING

The Question and Ruling as follows :

As can be seen from the above, Tariff Heading No. 0209 covers ‘poultry fat’ not rendered/otherwise extracted and Tariff Heading No. 1501 covers ‘poultry fat’ other than that of Tariff Heading No. 0209. In the case on hand, the applicant submitted that the ‘poultry fat’ supplied by them is extracted as a by-product during the process of their main product ‘poultry meal’. As such we opine that the product ‘poultry fat’ supplied by the applicant merits to be classified under Tariff item No. 1501 90 00.

8.9. Further, we notice that as per entry No. 19of Schedule-IIof Not. No. 01/2017-CT (R) dated 28.06.2017 (as amended), ‘poultry fat’ attracts 12% GST (6% CGST + 6% SGST/UTGST).

8.10. Accordingly we hold that the product “poultry meal” manufactured and supplied by the applicant attracts GST rate of 5% (2.5 % CGST + 2.5% SGST) under sl. No. 103 of the Schedule-1 of the Not. No. 01/2017-CT (R), dated 28.06.2017 (as amended)and the product “poultry fat” supplied by the applicant attracts 12% GST (6% CGST + 6% SGST/UTGST) in terms of Not. No. 01/2017-CT (R) dated 28.06.2017 (as amended).

GST rate of 5% & 12% applicable on poultry meal & poultry fat respectively

Advance Ruling

9. In view of the observations stated above, the following rulings are issued with regard to the issues raised by the applicant:

The issue raised & Ruling

1. HSN Code and rate of tax in respect of supply of ‘poultry meal’.

The product “poultry meal” is classifiable under Chapter Sub-Heading No. 2301 10 90 of the first schedule to the Customs Tariff Act, 1975and the supply of the same attracts GST rate of 5% (2.5 % CGST + 2.5% SGST) under Sl. No. 103 of the Schedule-1 of the Not. No. 01/2017-CT (R), dated 28.06.2017 (as amended).

2. HSN Code and rate of tax in respect of supply of ‘poultry fat’.

The product “poultry fat” is classifiable under Chapter Sub-Heading No. 1501 90 00 of the first schedule to the Customs Tariff Act, 1975 and the supply of the same attracts 12% GST (6% CGST + 6% SGST/UTGST)vide entry No. 19 of the Schedule-II of Not. No. 01/2017-CT(R) dated 28.06.2017 (as amended).