Classification & GST on Non-Edible Neem Oil: AAR Uttar Pradesh

In re Pooja Solvent Private Limited (AAR Uttar Pradesh) In the domain of Goods and Services Tax (GST), classification of products plays a critical role in determining the applicable tax rates and eligibility for input tax credits. The Authority for Advance Ruling (AAR) Uttar Pradesh recently addressed the classification of non-edible neem oil, a product used in agriculture, and its implications under GST. This ruling provides clarity on the HSN code classification and the applicability of Notification No. 09/2022-Central Tax (Rate). This article delves into the details of the ruling, providing...