The Madras High Court while quashing the CBIC Circular in respect of fish meal used for making cattle / poultry / aquatic feed held that the CBIC is not empowered to issue clarification on GST rate. The petitioner, Jenefa India, is a manufacturer of fish meal. The fish meal produced by the petitioner comes in powder form. The petitioner is registered under the Goods and Services Tax Department, within the jurisdiction of the third respondent and it is an assessee on the file of the officers subordinate and under the administrative control of the respondent.
Source Taxscan
