Tapioca Flour attracts 5% GST under Residues and Waste from Food Industries: AAR upholds Earlier Ruling

The AAR (Authority for Advance Ruling) has ruled that "tapioca flour GST residues/waste" should be taxed at the same rate as the main product in the food industry. This clarification addresses the GST classification of by-products and waste generated during the manufacturing process. The ruling ensures that the tax treatment of residues is consistent with the primary product, preventing ambiguity and potential tax evasion. This decision provides certainty for food manufacturers and ensures uniform application of GST.