https://www.taxtmi.com/caselaws?id=424945 AAR AP ruled that solvent extracted spent earth oil merits classification under HSN 1518 at 5% GST rate per Schedule I entry 90, not 12% under Schedule II entry 27. The authority determined that spent earth oil, extracted using hexane solvent through vacuum distillation, qualifies as chemically modified vegetable oil under entry 90's processes (blown by heat in inert gas). The oil is neither a mixture nor preparation of vegetable oils as required under entry 27, making its edibility status irrelevant for classification purposes. en-us Mon, 21 Mar 2022 00:00:00 +0530 Fri, 04 Apr 2025 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424945 AAR AP ruled that solvent extracted spent earth oil merits classification under HSN 1518 at 5% GST rate per Schedule I entry 90, not 12% under Schedule II entry 27. The authority determined that spent earth oil, extracted using hexane solvent through vacuum distillation, qualifies as chemically modified vegetable oil under entry 90's processes (blown by heat in inert gas). The oil is neither a mixture nor preparation of vegetable oils as required under entry 27, making its edibility status irrelevant for classification purposes. Case-Laws GST Mon, 21 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424945