TaxTMI 
TaxTMI 
2019 (7) TMI 619
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....iled an application for Advance Ruling under Section 97 of CGST Act,2017 and KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs. 5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a Partnership concern and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following questions: a) What is rate of tax for "Perfumed Deepam Oil" which is prepared by mixing Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil with perfurme or chemical and used for lighting lamp for God (not for cooking) with HSN Code. b) What is rate of tax for "Non-perfumed Deepam Oil" which is prepared by mixing Gingely Oil....
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....e ruling as well as the submissions made by Sri B V Nagesh, Partner of the Applicant firm during the personal hearing. We also considered the issue/s involved on which advance ruling is sought by the applicant along with relevant facts of the issue/s. 5.1 The applicant seeks advance ruling on the questions mentioned at para 2 supra. They intend to know the classification of their products and the applicable GST rate on each of their products. The Applicant, even though, has not put the questions in proper order, we proceed to take up the questions in the natural sequential order in respect of each product one at a time and answer the same in respect of the classification and the applicable rate of GST. 5.2 Notification No.1/2017- Integrat....
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....d 1511 10 00 -Crude Oil 3 1515 90 40 Fixed Vegetable oil of edible grade namely rice bran oil 4 1517 Edible Mixture or preparations of vegetable oils or of fractions 1517 10 10 --- of Vegetable origin : 1517 10 21 ---- Edible grade 5.4 Palmolein Oil is a fraction of Palm Oil obtained by a process called fractionation. From the above provisions of Chapter 15 of the CTA it is evident that individually Gingely Oil falls under Tariff Heading 1515, Palmolein Oil is covered under tariff heading 1511 and Rice Bran Oil is covered under tariff heading 1515. Further Chapter Heading 1517 provides for classification of 'Edible Mixture or preparations of vegetable oils or of fractions'. Accordingly, the GST rates in respect of the above pr....
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....ded'. Therefore the mixture of these oils, considered as 'not for cooking' is rightly classifiable under CTH 1518. The GST rate applicable to the said item would then be as under : (i) For intra-State supplies - The mixture of oils would fall under the Chapter heading 1518 & would attract CGST @ 6% under entry no. 27 of Schedule II to the Notification No. 1/2017 - Central Tax (Rate) dated 28.06.2017 and KGST @ 6% under entry no. 27 of Schedule II to the Notification (1/2017) No. FD 48 CSL 2017 dated 29.06.2017 (ii) For inter-State supplies - The aforesaid mixture would attract IGST @ 12% under entry no. 27 of Schedule II to the Notification No. 1/2017 - Integrated Tax (Rate) dated 28.06.2017. 5.6 The next issue is regarding the classif....