Biodiesel Blend Classification Clarified Due to Petroleum Content Threshold Rule

In re M11 Energy Transition Pvt. Ltd. (GST AAR Karnataka) In In re M11 Energy Transition Pvt Ltd GST AAR Karnataka, the applicant, engaged in the manufacture of biodiesel from used cooking oil, sought an advance ruling on the appropriate HSN classification of various biodiesel and High-Speed Diesel (HSD) blends, namely B20, B30, B40, B50, B60, and B70. The application was admitted under Section 97(2)(a) of the CGST Act as it pertained to classification of goods. The applicant contended that classification under GST follows the Customs Tariff Act, 1975 and the Harmonised System of Nomenclature ...