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<h1>Classification of Oils & Mixtures Under Customs Tariff Act</h1> <h3>In Re: M/s Sri Kanyakaparameshwari Oil Mills,</h3> In Re: M/s Sri Kanyakaparameshwari Oil Mills, - 2019 (27) G. S. T. L. 108 (A. A. R. - GST) Issues: Classification and applicable GST rates for different types of oils and oil mixtures.Analysis:1. Classification of individual oils and mixtures: The Authority considered the classification of Gingely Oil, Palmoline Oil, Rice Bran Oil, and mixtures of these oils. These oils fall under specific tariff items in Chapter 15 of the Customs Tariff Act, 1975. Gingely Oil falls under Tariff Heading 1515, Palmolein Oil under 1511, and Rice Bran Oil under 1515. The mixture of these oils falls under Chapter Heading 1517. The applicable GST rates for these products were determined for intra-state and inter-state supplies.2. Non-perfumed Deepam Oil: The Authority addressed the classification and GST rate for a mixture of Gingely Oil, Palmoline Oil, and Rice Bran Oil, termed as 'Non-perfumed Deepam Oil.' Since this mixture is intended for lighting lamps for God and not for cooking, it is classified under Chapter Heading 1518 as an inedible mixture. The GST rates for this product were specified for intra-state and inter-state supplies.3. Perfume Deepam Oil: The judgment also discussed the classification and GST rate for oil obtained by adding perfume to the oils mentioned above. This process converts the edible oils into inedible vegetable oils, classified under HSN 1518 00 40. The applicable GST rates were provided for intra-state and inter-state supplies.Conclusion: The Authority ruled on the classification and applicable GST rates for different types of oils and oil mixtures, providing clarity on the tax treatment for each product category.