Cotton Seed Oil Cake Exempt from GST as Cattle Feed Irrespective of Supply Route so far as the End Use is Exempted
The Hon’ble Gujarat High Court in the case of Dharti Industries held that cotton seed oil cake sold as cattle feed is exempt from GST under Entry 102 of Notification No. 2/2017, regardless of the supply being made to traders or directly to end users. The exemption applies as long as the product’s end use is as cattle feed.