https://www.taxtmi.com/caselaws?id=777099 Castor oil (non-edible) manufactured from spent earth was treated as falling under HSN 1518 after comparison with competing headings 1515, 1516 and 1517, because its nature and manufacturing process brought it within the relevant tariff scope. The applicable entry for vegetable fats and oils and their fractions under serial no. 90 of Schedule I of Notification No. 1/2017-Integrated Tax (Rate) therefore applied, so IGST at 5% was applicable. Refund-related questions were not examined because they were outside the scope of advance ruling proceedings. en-us Tue, 12 Aug 2025 00:00:00 +0530 Sat, 23 Aug 2025 08:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777099 Castor oil (non-edible) manufactured from spent earth was treated as falling under HSN 1518 after comparison with competing headings 1515, 1516 and 1517, because its nature and manufacturing process brought it within the relevant tariff scope. The applicable entry for vegetable fats and oils and their fractions under serial no. 90 of Schedule I of Notification No. 1/2017-Integrated Tax (Rate) therefore applied, so IGST at 5% was applicable. Refund-related questions were not examined because they were outside the scope of advance ruling proceedings. Case-Laws GST Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777099