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Case Name : In re M/s Sri Kanyakaparameshwari Oil Mills (GST AAR Karnataka)
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In re M/s Sri Kanyakaparameshwari Oil Mills (GST AAR Karnataka) a) What is rate of tax for ‘Perfumed Deepam Oil’ which is prepared by mixing Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil with perfurme or chemical and used for lighting lamp for God (not for cooking) with HSN Code? The “Perfume Deepam Oil” (Not for Cooking) – which is prepared by adding perfume to either a mixture of Gingely Oil, Palmoline Oil and Rice Bran Oil or to any one of the above oils – is covered under HSN 1518 & is taxable at 6% under CGST Act, 6% under KGST Act and 12...
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