Rice Bran (22+ Oil) classifiable under Tariff Item 2302 40 00

In re Pratham Agro Vat Industries (GST AAAR Gujarat) The product Rice Bran (22+ Oil) being supplied by M/s. Pratham Agro Vat Industries is classifiable under Tariff Item 2302 40 00 of the First Schedule to the Customs Tariff Act, 1975.The product Rice Bran (22+ Oil) being supplied by M/s. Pratham Agro Vat Industries is covered under entry at Sr. No. 103A of Schedule ? I of Notification No. 1/2017-Central Tax (Rate), as amended and Notification No. 1/2017-Central Tax (Rate), as amended and is leviable to Goods and Services Tax @ 5% ad-valorem (2.5% CGST + 2.5% SGST). FULL TEXT OF ORDER OF APPEL...