AAR: non-edible castor oil classed under Chapter 15, IGST 5% via Schedule I serial no.90; subsection 97(2) bars refund issues
Case-Laws
GST
AAR holds that non-edible castor oil is classifiable under Chapter 15 and, by application of schedule I serial no. 90, attracts IGST at 5%. The Authority, applying HSN explanatory notes, excludes the product from the animal/vegetable fat mixtures provision of the HSN 1518 entry and treats it as a vegetable fat/oil fraction within serial no. 90. Ques
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