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TaxReply India Pvt Ltd

M/S. GUJARAT AMBUJA EXPORTS LTD.
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
MOHIT AGRAWAL
Pet. Counsel
Yashashvi Jain
Res. Counsel
Na

Petitioner / Applicant

M/S. GUJARAT AMBUJA EXPORTS LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Jul 2, 2020
Order No.

GUJ/GAAR/R/24/2020

Citation

2020(7) TAXREPLY 3327
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ORDER

The applicant vide their application for Advance Ruling has submitted that they are engaged in the manufacture and taxable supply of Maize starch and its derivatives in their plant at Village Dalpur, Himatnagar, Gujarat. In the course of manufacture, Maize Bran is produced by corn wet milling which is a by-product and is sold as cattle feed; that Bran is the hard-outer layers of cereal grain and along with germ, it is an integral part of whole grains and is often produced as a by-product of milling during the production of refined grains; that Maize Bran is one such inevitable by-product of various maize processing industries; that the production of Maize Bran amounts to 13% of the total production of the applicant and is found in three different forms: (a) Maize Bran dry (b) Maize Bran wet (c) Maize Bran(CSL mixed); that Maize Bran consists of the bran coating removed in the early stages of wet milling and is composed of approximately 12-25% starch, 10-13% protein, 33-42% hemicelul....

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