{"id":74056,"date":"2025-10-15T08:27:08","date_gmt":"2025-10-15T02:57:08","guid":{"rendered":""},"modified":"2025-10-15T08:27:08","modified_gmt":"2025-10-15T02:57:08","slug":"refined-rice-bran-oil-classifiable-under-tariff-heading-1515-90-40-by-composition-sl-no-87-of-notification-no-1-2017-inapplicable","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74056","title":{"rendered":"Refined rice bran oil classifiable under Tariff Heading 1515 90 40 by composition; Sl. No.87 of Notification No.1\/2017 inapplicable"},"content":{"rendered":"<p>Refined rice bran oil classifiable under Tariff Heading 1515 90 40 by composition; Sl. No.87 of Notification No.1\/2017 inapplicable<br \/>Case-Laws<br \/>GST<br \/>The AAR held that, on the presented facts and documentary evidence (FSSAI licence, trademark certificate and test report), the applicant&#39;s refined rice bran oil is of edible grade and, notwithstanding its marketing as lamp oil, classification must be governed by the product&#39;s composition rather than asserted end-use absent explicit tariff prov<\/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=93360\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Refined rice bran oil classifiable under Tariff Heading 1515 90 40 by composition; Sl. No.87 of Notification No.1\/2017 inapplicableCase-LawsGSTThe AAR held that, on the presented facts and documentary evidence (FSSAI licence, trademark certificate and tes<\/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-74056","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74056","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=74056"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74056\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74056"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74056"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74056"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}