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 reference to the CGST Act would also mean reference to the corresponding similar provisions in the APGST Act.
2. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s. Coastal Fats & Oils Private Limited (hereinafter referred to as applicant), registered under the AP Goods & Services Tax Act, 2017.
3. Brief Fact of case
The applicant (M/s. Coastal Fats& Oils Private Limited, ozili) is manufacturer of ‘spent earth oil’. The solvent extracted spent earth oil is used in the manufacturing of soaps and Poultry feeds. The main input used in manufacturing of spent earth oil is ‘spent earth’ which is taxable at 18% under the GST Act.
The process of manufacture of ‘Spent Earth Oil’:
