The Epoxidised Soya bean Oil is rightly classifiable under tariff item 1518 and GST@ 5% is leviable.
Advance Ruling— In the instant case, applicant is engaged in the manufacture of Epoxidised Soyabean Oil.
Question raised before this authority is as follows—
Whether Epoxidised Soyabean Oil can be classified under tariff item 1518 of Schedule-I (taxable at 5 %) or Schedule-II(taxable at 12 %) of Notification No. 1/2017-Central Tax (Rate) dated June 28, 2017, as amended from time to time ?
Held that— The Epoxidised Soya bean Oil is rightly classifiable under tariff item 1518 and GST@ 5% is leviable as the said product is specifically covered under the entry no.90 of Schedule-I of Notification No. 1/2017-Central Tax (Rate) dated June 28. 2017.
The applicant on 22.06.2021 that in the AAR order no. 04/2020 dated 17-06-2021 they found that in Case No. 19/2020 the GSTN No. in page no.1 is wrongly mentioned as 23AADCM7397N1ZU however in Page no. 2 it is correctly mentioned. So therefore rectification is required.
After the perusal of the original order the mistake pointed out by the applicant if found correct. As the mistake is typological error and apparent on the record the mistake is hence by being rectified and the correct GST No. 23AAACD5735C1Z7 is being mentioned in first page of the order.
The Epoxidised Soya bean Oil is rightly classifiable under tariff item 1518 and GST@ 5% is leviable.
Advance Ruling— In the instant case, applicant is engaged in the manufacture of Epoxidised Soyabean Oil.
Question raised before this authority is as follows—
Whether Epoxidised Soyabean Oil can be classified under tariff item 1518 of Schedule-I (taxable at 5 %) or Schedule-II(taxable at 12 %) of Notification No. 1/2017-Central Tax (Rate) dated June 28, 2017, as amended from time to time ?
Held that— The Epoxidised Soya bean Oil is rightly classifiable under tariff item 1518 and GST@ 5% is leviable as the said product is specifically covered under the entry no.90 of Schedule-I of Notification No. 1/2017-Central Tax (Rate) dated June 28. 2017.
The applicant on 22.06.2021 that in the AAR order no. 04/2020 dated 17-06-2021 they found that in Case No. 19/2020 the GSTN No. in page no.1 is wrongly mentioned as 23AADCM7397N1ZU however in Page no. 2 it is correctly mentioned. So therefore rectification is required.
After the perusal of the original order the mistake pointed out by the applicant if found correct. As the mistake is typological error and apparent on the record the mistake is hence by being rectified and the correct GST No. 23AAACD5735C1Z7 is being mentioned in first page of the order.