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GST – Exemption, End-use - Denial of GST exemption to cotton seed oil cake which is supplied as cattle feed, end-use by purchaser – Petitioner is engaged in manufacturing cotton seed oil and supplying the by-product cotton seed oil cake – Petitioner claimed exemption vide Entry no.102 of Notification no.2 of 2017-CT(Rate) dated 28.06.2017 on the supply of cotton seed oil cake as cattle feed - authorities of the view that the petitioner had supplied the cotton seed oil cake to traders and not directly for cattle feed, and hence denied the exemption - Whether the end-use of the product by the purchaser is relevant for determining the eligibility of the petitioner for the GST exemption on supply of cotton seed oil cake as cattle feed – HELD - The Hon’ble Supreme Court in case of Gopsons Papers Limited held that the end-use of the product by the purchaser is not the concern of the assessee and cannot be the consideration for classifying the goods - The mere supply of cotton seed oil cake to traders does not negate the fact that it was meant for cattle feed, which was the primary use of the product - in the facts of the case, when the petitioner has made supply of the cotton seed oil cake as cattle feed, the petitioner was entitled to exemption under Serial No.102 of Exemption Notification No.2 of 2017 - In view of the Court's finding that the petitioner was entitled to the GST exemption under Entry No.102 from the inception, it was not necessary to analyze the retrospective applicability of Entry No.102A of the exemption notification - The impugned orders are quashed and set aside – the petitions are allowed
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