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2018 (9) TMI 973 - AAR - GSTClassification of product - rate of tax - Energy-G premium oil - clarification sought for Correct HSN Code of the product - Held that:- The product under question is manufactured out of Vegetable fats/ oils and not from animal fats/ oils. That being so the classification of product is HSN 1518 and shall be subject to 5% CST as per Schedule I of Notification No. 1/2017-C.T. (Rate), dated 28-6-2017 and corresponding SGST Notification. Ruling:- Correct HSN Code of "Energy-G premium Oil" is HSN 1518 vide S. No. 90 of, Schedule I of Notification No. 1/2017-C.T. (Rate), dated 28-6-2017 and hence the rate of tax attracts 5%.
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