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Issues: (i) Whether B20 biodiesel blend is classifiable under tariff item 27102020. (ii) Whether B30 biodiesel blend is classifiable under heading 2710 or under the residual tariff item 27102090. (iii) Whether B40, B50, B60 and B70 biodiesel blends are classifiable under heading 3826.
Issue (i): Whether B20 biodiesel blend is classifiable under tariff item 27102020.
Analysis: Classification under GST follows the First Schedule to the Customs Tariff Act, 1975, read with the HSN framework and the relevant explanatory notes. Heading 2710 covers petroleum oil preparations containing by weight 70% or more of petroleum oils or oils obtained from bituminous minerals, and sub-heading 271020 includes diesel fuel blends containing biodiesel. Tariff item 27102020 specifically covers diesel fuel blend B6 to B20 conforming to IS 16531.
Conclusion: B20 is classifiable under tariff item 27102020.
Issue (ii): Whether B30 biodiesel blend is classifiable under heading 2710 or under the residual tariff item 27102090.
Analysis: B30 continues to fall within sub-heading 271020 because the blend contains 70% petroleum-based HSD. However, no specific tariff item within sub-heading 271020 covers B30. In the absence of a specific entry, the blend is placed in the residual tariff item under the same sub-heading.
Conclusion: B30 is classifiable under tariff item 27102090.
Issue (iii): Whether B40, B50, B60 and B70 biodiesel blends are classifiable under heading 3826.
Analysis: Biodiesel mixtures containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals are excluded from heading 2710 and are specifically covered by heading 3826. The blends B40, B50, B60 and B70 satisfy that threshold and therefore fall under the biodiesel heading in Chapter 38.
Conclusion: B40, B50, B60 and B70 are classifiable under tariff item 38260000.
Final Conclusion: The ruling settles the tariff classification of the proposed biodiesel blends by applying the HSN-based entry and the 70% petroleum-oil threshold, with B20 and B30 falling within Chapter 27 and the higher biodiesel blends falling within Chapter 38.
Ratio Decidendi: For GST classification, biodiesel blends are classified by the HSN tariff structure and the decisive threshold is whether petroleum oils or oils obtained from bituminous minerals constitute 70% or more by weight; blends above that threshold remain in Chapter 27, while blends below it fall under Chapter 38, and a residual tariff item applies where no specific entry exists.
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