In re Dhanraj Organics Private Limited (GST AAR Madhya Pradesh)
AAR ruled that Epoxidised Soya bean Oil is rightly classifiable under tariff item 1518 and GST @5% is leviable as the said product is specifically covered under the entry no.90 of Schedule-I of Notification No. 1/2017-Central Tax (Rate) dated 28.07.2017. as amended from time to time.
Read Subsequent AAR order rectifying Mistakes in GST Number and Order Number- MP AAR rectifies mistakes in GST Number and original order No.
FULL TEXT OF ORDER OF THE AUTHORITY OF ADVANCE RULING, MADHYA PRADESH
The present application has been filed u/s 97 of the Central Goods and Services Act, 2017 and MP Goods and services Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s Dhanraj Organics P. Ltd. Pithampur (hereinafter referred to as the Applicant), registered under the Goods & Services Tax.
2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act.
3. BRIEF FACTS AND SUBMISSION OF THE APPLICANT: –
(i) That Applicant is company registered under Company’s Act 1956 and is engaged in manufacturing of Epoxidised Soya bean Oil in its plant located at Plot No. 31. Sector II. Pithampur (M.P.) having obtained GST Registration No. 23AAACD5735C1Z7 since 01.07.2017.
(ii) The relevant entries of the Rate Notification are reproduced here under
