{"id":72403,"date":"2025-08-23T08:31:25","date_gmt":"2025-08-23T03:01:25","guid":{"rendered":""},"modified":"2025-08-23T08:31:25","modified_gmt":"2025-08-23T03:01:25","slug":"aar-non-edible-castor-oil-classed-under-chapter-15-igst-5-via-schedule-i-serial-no-90-subsection-97-2-bars-refund-issues","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72403","title":{"rendered":"AAR: non-edible castor oil classed under Chapter 15, IGST 5% via Schedule I serial no.90; subsection 97(2) bars refund issues"},"content":{"rendered":"<p>AAR: non-edible castor oil classed under Chapter 15, IGST 5% via Schedule I serial no.90; subsection 97(2) bars refund issues<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91862\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>AAR: non-edible castor oil classed under Chapter 15, IGST 5% via Schedule I serial no.90; subsection 97(2) bars refund issuesCase-LawsGSTAAR holds that non-edible castor oil is classifiable under Chapter 15 and, by application of schedule I serial no. 90,<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72403","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72403","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72403"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72403\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72403"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72403"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72403"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}