AAR, Tapioca Flour taxable at 5% GST: Case of VS Trading Company, AAR Tamil Nadu Dated 18th March 2025. The application for rectification of an earlier ruling (classification of tapioca flour under HSN 2303.10 ‘Residues of starch manufacture’ at a 5% tax rate), has been rejected. AAR reiterated that based on the company’s initial submissions, the tapioca flour was a by-product of starch production, thus falling under the “Residues and waste from the food industries” category. It emphasized that the company’s description of the manufacturing process aligned with starch residue production, and the product’s use as animal feed further supported this classification. (AAR Tamil Nadu Ruling dated 18/03/2025)