Case of Bhageerathi Foods, AAR Karnataka Ruling Dated 28th July 2025. AAR ruled that the supply of the product of the applicant being marketed as Cattle feed, which is supplied for directly feeding to animal (i.e. supply to end user as Cattle Feed/Direct consumption as Cattle Feed) is eligible for exemption in terms of serial number 102 of notification No. 2/2017 (Rate), dated 28th June 2017. The supply of the product of the applicant being marketed as Cattle feed, which is ready for direct consumption as cattle feed, but used as an ingredient for higher nutritive value is not eligible for exemption.