Disputes may arise over goods and services tax (GST) rates on cattle feed made from residual products of the alcohol industry, mineral rights, UPS inv­erter, and external battery after the fin­ance ministry iss­ued clarifications.The clarifications, issued by the tax research unit (TRU) under the department of revenue following GST Council decisions in Lucknow last month, say dried distillers’ grains with soluble (DDGS), which is made out of the waste product of molasses, sugarcane and corn used by the alcohol industry, will attract 5 per cent tax rate.