Envirotemp FR3 Fluid is taxable at rate of 12% GST: AAR Maharashtra

In re Cargill India Private Limited (GST AAR Maharashtra) Whether Natural Easter Dielectric Fluid (hereinafter referred to as ‘ Envirotemp FR3’)  fall under  Serial no. 90 of Schedule I of Notification No. 1/2017-State Tax (Rate) dated 29th June, 2017 issued under the Maharashtra Goods and Services Tax Act, 2017 and Notification No. 1/2017- Central Tax (Rate) dated 28th June, 2017 issued under the Central Goods and Services Tax Act, 2017 is taxable at the rate of 2.5% (State tax and Central tax) Or Whether Envirotemp FR3) fall under Serial no. 27 of Schedule II of Notification No. 1/2017...