Pooja oil classifiable under Chapter sub-heading 1518 00 40: AAAR

In re S.K. Aagrotechh (GST AAAR Karnataka) Having concluded that Pooja Oil is classifiable under sub-heading 1518 00 40 of the Customs Tariff as inedible mixtures or preparations of vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included, let us now determine the GST rate in terms of Notification No 01/2017 CT (R)/IT (R) dt 28.06.2017 as amended. The said Notifications specifies two different entries for tariff heading 1518 in Schedule 1 and Schedule II. The GIST Rate Notification has divided the heading 15.18 of the Customs Tariff ...