Karnataka GST Advance Ruling KAR.ADRG 40/2026 on Cow Urine Distillate
The Authority for Advance Ruling allowed the applicant to withdraw their request, meaning no decision was made on the tax rate for Goarka.
- Ruling
- KAR.ADRG 40/2026 Dated: 06.07.2026
- Dated
- 06 Jul 2026
- Authority
- Authority for Advance Ruling
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- The company asked for the GST rate and HSN code for Goarka.
- The company requested to withdraw their application before a decision.
- The Authority accepted the withdrawal request.
- No ruling was issued regarding the taxability of cow urine distillate.
In short
The company asked the Karnataka Authority for Advance Ruling (AAR) to clarify the Goods and Services Tax (GST) rate and Harmonized System of Nomenclature (HSN) code for Goarka, a purified cow urine distillate. Before the authority could decide, the company withdrew its request because it had already found the answer elsewhere. Consequently, the authority closed the case without providing any guidance on how this product should be taxed.
What has changed
How it worked before
There is no established industry-wide consensus on the specific GST classification for purified cow urine products, leaving many businesses uncertain about the correct tax rate.
What has changed
Nothing has changed. Because the application was withdrawn, the authority did not issue a decision, and the tax treatment of Goarka remains as it was before the application was filed.
Who this affects
Businesses involved in the production or sale of cow urine distillates or similar agricultural by-products who are unsure of their GST classification.
An example
Imagine a dairy farm that produces a similar cow urine distillate and wants to know if it is exempt from GST. They might look at this order hoping for an answer, but they will find none. This business must still determine the correct classification themselves or seek their own formal ruling from the authority.
What you should do
Since this order contains no ruling, it cannot be used as a reference for your own tax filings. An advance ruling is only binding on the business that requested it and its specific tax officer; it does not set a legal precedent for other companies. If you are unsure about your tax rate, you should consult with a tax professional or file your own application for an advance ruling.
If you do nothing
If you assume this order provides a tax exemption or a specific rate, you risk miscalculating your GST liability. Tax authorities may later audit your business and demand unpaid taxes, interest, and penalties if your classification is found to be incorrect. Relying on a withdrawn or irrelevant ruling provides no legal protection during a tax assessment.
The terms explained
- Advance Ruling
- A formal decision provided by tax authorities to a specific business regarding how GST applies to their particular goods or services.
- HSN Code
- A standardized system of numbers used to classify goods for taxation purposes, ensuring consistency in how products are taxed.
- Precedent
- A previous legal decision that serves as a guide or rule for future cases with similar facts.
The ruling in detail
Authority for Advance Ruling
M/s Livestock Breeding and Training Centre
KAR.ADRG 40/2026 Dated: 06.07.2026 · Karnataka
Questions before the authority
- What is the GST tax rate and HSN code applicable for Goarka (cow urine distillate), which is a purified form of cow urine?
- What is the GST tax rate and HSN code for Goarka (cow urine) when sold with and without packing?
Facts
The applicant is a livestock breeding and training centre that sought an advance ruling regarding the GST classification and tax rate for Goarka, a purified cow urine distillate. The applicant subsequently requested to withdraw the application via email dated 29.06.2026, stating that the clarification sought had already been received.
Ruling
The Authority for Advance Ruling allowed the applicant to withdraw the application. Consequently, no ruling was provided on the merits of the questions raised regarding the taxability of Goarka.
Reasoning
The Authority noted that the applicant requested to withdraw the application because the purpose for filing no longer survived. Under the provisions of the CGST Act and KGST Act, the Authority accepted the request for withdrawal. Therefore, the application was disposed of as withdrawn without addressing the substantive questions.
Provisions relied on
- Section 97(1) of the CGST/KGST Act, 2017
- Rule 104 of the CGST/KGST Rules, 2017
For the practitioner
This order is **procedural only** and does not provide any guidance on the GST classification or tax rate for cow urine distillate. It serves as a record that the applicant chose not to pursue the ruling. Practitioners should note that this document **does not establish a precedent** for the tax treatment of the product in question.
Source
This is a summary prepared from the published order, which is a scanned document. It is a reading aid and not the authority: where the two differ, the order governs. Verify every provision against the original before relying on it.
Original order: https://www.gstcouncil.gov.in/sites/default/files/AAR/13-livestock_breeding_and_trining_centre.pdf
Legibility of the scan, as read: high.
Prepared 11-10-2026.
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