2018 (9) TMI 973 – AUTHORITY FOR ADVANCE RULING – ANDHRA PRADESH – 2018 (16) G. S. T. L. 276 (A. A. R. – GST) – Classification of product – rate of tax – Energy-G premium oil – clarification sought for Correct HSN Code of the product – Held that:- The product under question is manufactured out of Vegetable fats/ oils and not from animal fats/ oils. That being so the classification of product is HSN 1518 and shall be subject to 5% CST as per Schedule I of Notification No. 1/2017-C.T. (Rate), dated 28-6-2017 and corresponding SGST Notification.
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Ruling:- Correct HSN Code of “Energy-G premium Oil” is HSN 1518 vide S. No. 90 of, Schedule I of Notification No. 1/2017-C.T. (Rate), dated 28-6-2017 and hence the rate of tax attracts 5%. – Rul
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feed. 2. The applicant has filed an application in FORM GST ARA-01, dated 7-4-2018 and paid prescribed fee in prescribed format having CPIN : SBIN 3718023700119896, dated 24-2-2018. The applicant seeks advance ruling on : Requesting for the clarification of Correct HSN Code of their product i.e. "Energy-G premium oil" On verification of basic information of the applicant, it is observed that the applicant falls under State jurisdiction, i.e. Kakinada Circle, of Kakinada Division (as per the bifurcation lists of taxpayers between the Centre and State in the prescribed manner). Accordingly, the application was forwarded to the jurisdictional officers and also a copy marked to the Central Tax authorities to offer their remarks as pe
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tion reads as… "Vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphurised, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516" 4. We have gone through the application filed by the applicant and the written submission explaining the manufacturing process and the raw material involved in preparation of the said "Energy-G premium oil". It is submitted before us that the product under question is manufactured out of Vegetable fats/ oils and not from animal fats/ oils. That being so the classification of product is HSN 1518 and shall be subject to 5% CST as per Schedule I of Notification No. 1/2017-C.T. (Rate), dated 28-6-2017 a
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