Spent Earth Oil Classified Under GST Heading 1518, Subject to 5% Tax Rate, Not a Vegetable Oil Mixture.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Classification of goods - Rate of tax - solvent Extracted spent Earth oil - Considering the basic characteristics of the spent earth oil, it's merely a vegetble oil extracted from spent earth and it is certainly neither a 'mixture of vegetable oils' nor 'a preparation of vegetable oils'. Even more, it becomes immaterial in the present context, whether it's further qualified by the parameter of being 'inedible' or not. - 'spent earth oil' merits classification under Heading 1518, and taxable at 5% - AAR....