5% GST payable on solvent Extracted spent Earth oil

In re Coastal Fats & Oils Private Limited (GST AAR Andhra Pradesh) The solvent Extracted spent Earth oil is taxable at 5 % as per SI. No. 90 of Schedule I of notification No. 01/2017 Central Tax (Rate) Dt.28.06.2017. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, ANDHRA PRADESH 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a ...