TaxTMI 
TaxTMI 
TaxTMI 
2025 (10) TMI 711
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....ght it in respect of any matter referred to in sub-section (2) Section 97 for advance ruling. (b) On the concerned officer or the Jurisdictional Officer in respect of the applicant. 3. In terms of Section 103(2) of the Act, this Advance Ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 4. Advance Ruling obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts, shall render such ruling to be void ab initio in accordance with Section 104 of the Act. 5. The provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act (herein referred to as the Act) are the same except for certai....
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....es that though the refined rice bran oil is marketed as lamp oil under the trade name 'Mahara Jyothi', the same would still be classifiable under heading 1515 dealing with the 'other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions whether or not refined, but not chemically modified'. 3.3 On interpretation of law, the applicant stated that as per their view, Rice bran oil as such without being mixed with any other oil is to be classified under heading 1515; that the applicable total rate of tax on the said rice bran oil is 5% (CGST 2.5% + SGST 2.5%) as per Sl. No 87 of the Schedule I of the Notification No. 1/2017-Central Tax (Rate), dated 28.06.2017. 4.1 The applicant is under the administrative c....
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....ran Oil and those similar details are mentioned on the back of the 'Mahara Jyothi' pack also. The AR indicated that the contents of both the products are same and requested to pronounce an advance ruling keeping in view these facts. 5.3 The Members enquired whether there is any difference in the manufacturing process of 'True Value' and 'Mahara Jyothi' brands of their Rice Bran Oil and whether the quality of both the oils differ, to which the AR responded that there is no difference in manufacturing process and quality of both the oils. To the query of the Members as to whether both the oils are manufactured in the same plant / factory, the AR replied in affirmative. The Members asked what is the reason to market an edible oil as a lamp ....
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....he Government has made Schedule I of Customs Tariff Act, 1975 applicable to GST. 6.4 The relevant part of the explanation to the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 is reproduced below for reference: Explanation.- For the purposes of this notification,- (iii) "Tariff item", "sub-heading" "heading" and "Chapter" shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, app....
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.... Rice Bran Oil shall be obtained from solvent extracted oil, neutralised with alkali, bleached with bleaching earth or activated carbon or both and deodorized with steam. Alternatively, deacidification, bleaching and deodorisation may be done by physical means. The oil shall be clear and free from rancidity, adulterants, sediments, suspended and other foreign matters, separated water and added colouring and flavouring substances. The clarity of the oil shall be judged by the absence of turbidity after keeping the filtered sample at 350C for 24 hrs. Rice Bran oil shall be sold for human consumption only after refining. It shall conform to the following standards, namely: Moisture and volatile matter.................. Not more than 0.1 ....
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.... Iodine value (Wij's method)........................ 92.68 Acid value........................0.35 Unsaponifiable matter.........................0.42. Flash point (Penske Marten closed method) ............290 ℃ Test for Argemone oil is negative. Castor oil is absent. 6.11 The comparison shows that the test results of the product 'Mahara Jyothi' are well within the parameters set by the Prevention of Food Adulteration Rules, 1955 for rice bran oil to be of edible grade. 6.12 Further, we have observed that FSSAI license number 10012042000120 is issued to the Applicant as a re-packer of Vegetable oil and for processing unit of Refined Rice Bran Oil under the food category of Fats ....