Case Law Details
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 insights into the classification of non-edible neem oil and the relevant tax implications.
Detailed Analysis
1. Background and Context
The applicant, Pooja Solvent Private Limited, is engaged in the production of neem oil and neem cake, used primarily as fertilizers and pesticides. The oil, produced from neem seeds through various processes, is chemically modified to create non-edible neem oil. The applicant sought clarification from the AAR on two key issues:
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