In re Kaleesuwari Refinery Private Limited (GST AAR Tamilnadu)
The Authority for Advance Ruling (AAR), Tamil Nadu, dealt with an application filed by a company engaged in the manufacture and marketing of edible oils and food products. The applicant proposed to launch a new product named “Dheepam Lite,” which was described as a single-ingredient product consisting of 100% refined rice bran oil, without any blending, synthetic fragrances, or additives. The product was intended to be marketed with transparent labeling, including disclosure of its composition and regulatory compliance. The applicant had obtained approval from the Food Safety and Standards Authority of India (FSSAI), and the product was categorized as edible oil suitable for cooking purposes.
The applicant sought advance ruling on two issues: the appropriate HSN classification for rice bran oil and the applicable GST rate, specifically whether the product would attract 5% or 12% GST. The application was filed in accordance with prescribed procedures, including payment of requisite fees and submission of documents.
A personal hearing was scheduled and an opportunity was provided to the applicant. However, prior to the hearing, the applicant submitted a letter requesting withdrawal of the advance ruling application. The request was made in light of a clarification issued by the Central Government under Notification No. 9/2025 – Central Tax (Rate), dated 17.09.2025, as part of GST 2.0 reforms, which prescribed the applicable tax rate for the product in question. In view of this clarification, the applicant stated that it did not wish to pursue the application further.
