Classification of Epoxidised Soyabean Oil under GST Act; Typographical errors rectified without changing tax rate.

The case involved the classification of Epoxidised Soyabean Oil under tariff items 1518 of a Central Tax notification. The original ruling classified the product under tariff item 1518, subject to specific provisions of the GST Act, making it taxable at 5%. The applicant sought rectification of the order due to typographical errors in the GSTN and order number, which were acknowledged and corrected without altering the original decision.

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Issues:
Classification of Epoxidised Soyabean Oil under tariff items 1518 of Schedule-I or Schedule-II of Notification No. 1/2017-Central Tax (Rate).

Analysis:
The application was filed under section 97 of the Central Goods and Services Act, 2017 and MP Goods and Services Act, 2017 by a company engaged in the manufacture of Epoxidised Soyabean Oil. The main question raised was the classification of this product under the GST tariff. The original ruling classified the product under tariff item 1518, making it taxable at 5%. The ruling was considered valid subject to specific provisions of the GST Act unless declared void.

The applicant later sought rectification of the original order due to a typographical error in the GSTN number mentioned in the order. The error was acknowledged, and the correct GST number was rectified in the order. Additionally, another typographical error in mentioning the order number as 04/2020 instead of 04/2021 was rectified. These rectifications were made while ensuring that the rest of the ruling remained unchanged from the original decision.

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