Classification of Goods — As already discussed earlier, the Pooja oil is an inedible mixture or preparation of different vegetable oils which is not elsewhere specified or included. Therefore, Pooja Oil is more specifically covered under entry Sl.No 27 of Schedule II where the GST rate is 6% CGST /6% KGST/ 12% IGST as the case may be.

Having concluded thus, we do not find it necessary to go into the arguments of the Appellant that when a product is classifiable under two or more different tariff heads, the classification which is more beneficial to the assessee is to be adopted. This situation does not arise since the product Pooja oil is held by us to be classifiable only under Chapter subheading 1518 00 40.

In the instant appeal, appellant is aggrieved by the ruling given by AAR on issue of classification of 'Pooja Oil'.

As per ruling given by authority 'Pooja Oil' is classified under HSN Code 1518 and taxable @ 12%. — S.K. Aagrotechh, In Re… [2019] 19 TAXLOK.COM 093 (AAAR-Karnataka)