Classification of goods— In the instant case, the applicant is engaged in the recovery of vegetable oil from spent bleaching earth through extraction process.

Questions raised before the authority:

What is the Rate of Tax on solvent Extracted spent Earth oil?

On Verification of basic information of the applicant, it is observed that the applicant is under State jurisdiction, i.e. Assistant Commissioner (ST) Gudur Circle Nellore Division. Accordingly, the application has been forwarded to the jurisdictional officer and a copy marked to the Centre Tax authorities to offer their remarks as per Sec 98(1) of CGST /APGST Act 2017.

Held that— The solvent Extracted spent Earth oil is taxable at 5 % as per SI.No. 90 of Schedule I of notification No. 01/2017-Central Tax (Rate) Dt.28.06.2017.