Pooja Oil classifiable under tariff heading 1518, 12% GST Payable

In re S.K. Aagrotechh (GST AAR Karnataka)

Whether ‘Pooja oil’ can be classified under tariff item 1518 of Schedule-I (taxable at 5%.) or Schedule-II (taxable at 12%) of Notification No.01/2017-CT(R) dated 28.06.2017, as amended from time to time?

The ‘Pooja Oil’, classified under tariff heading 1518, being inedible mixture gets covered under entry number 27 of Schedule – II of the Notification No.01/2017-CT (R) dated 28.06.2017, as amended, and hence is taxable at 6% under CGST Act, 6% under KGST Act and 12% under the IGST Act.

Read AAAR Order- Pooja oil classifiable under Chapter sub-heading 1518 00 40: AAAR

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA

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