GST AAR: Rice Bran Oil Classified by Content, Not ‘Lamp Oil’ Use

In re K.T.V. Health Food Pvt. Ltd. (GST AAR Tamilnadu) In the case of In re K.T.V. Health Food Pvt. Ltd., the Tamil Nadu Authority for Advance Ruling (AAR) addressed the classification of refined rice bran oil marketed under the brand name ‘Mahara Jyothi’ as “lamp oil.” The applicant, a processor of branded edible oils, argued that the product, being unadulterated refined rice bran oil, must be classified under Tariff Heading 1515 90 40, which covers fixed vegetable oils of edible grade and attracts a GST rate. The AAR admitted the application and proceeded to examine t...