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of Applicability of GST - Classification of goods - Natural Easter Dielectric Fluid (Envirotemp FR3) - soyabean oil has to be modified or adapted for use in the transformers - Envirotemp FR3 falls under Serial no. 27 of Schedule II - taxable at the rate of 12% IGST (i.e. 6% CGST and 6% SGST) - AAR
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