https://www.taxtmi.com/caselaws?id=382923 Tariff classification of Deepam Oil depended on whether the product remained edible or became an inedible preparation. Perfumed Deepam Oil, made by adding perfume to vegetable oil mixtures and meant for lighting lamps, was treated as an inedible mixture of vegetable oils and classified under Chapter Heading 1518, attracting 6% CGST, 6% KGST and 12% IGST. Non-perfumed Deepam Oil declared as not for cooking was also treated as inedible and placed under Chapter Heading 1518 with the same GST rate. Gingely Oil, Palmoline Oil, Rice Bran Oil and their edible mixtures retained their respective Chapter 15 classifications, with edible mixtures falling under Heading 1517 and attracting 2.5% CGST, 2.5% KGST and 5% IGST. en-us Tue, 25 Jun 2019 00:00:00 +0530 Mon, 10 Mar 2025 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382923 Tariff classification of Deepam Oil depended on whether the product remained edible or became an inedible preparation. Perfumed Deepam Oil, made by adding perfume to vegetable oil mixtures and meant for lighting lamps, was treated as an inedible mixture of vegetable oils and classified under Chapter Heading 1518, attracting 6% CGST, 6% KGST and 12% IGST. Non-perfumed Deepam Oil declared as not for cooking was also treated as inedible and placed under Chapter Heading 1518 with the same GST rate. Gingely Oil, Palmoline Oil, Rice Bran Oil and their edible mixtures retained their respective Chapter 15 classifications, with edible mixtures falling under Heading 1517 and attracting 2.5% CGST, 2.5% KGST and 5% IGST. Case-Laws GST Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382923