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2019 (7) TMI 619 - AAR - GSTClassification of goods - rate of tax - “Perfumed Deepam Oil” which is prepared by mixing Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil with perfurme or chemical and used for lighting lamp for God (not for cooking) - “Non-perfumed Deepam Oil” which is prepared by mixing Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil without perfurme or chemical and used for lighting lamp for God (not for cooking) with HSN Code - mixture of Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil. Classification of the individual oils of Gingely Oil, Palmoline Oil, Rice Bran Oil & the mixture of any two or all the three oils - HELD THAT:- Palmolein Oil is a fraction of Palm Oil obtained by a process called fractionation. From the provisions of Chapter 15 of the CTA it is evident that individually Gingely Oil falls under Tariff Heading 1515, Palmolein Oil is covered under tariff heading 1511 and Rice Bran Oil is covered under tariff heading 1515. Further Chapter Heading 1517 provides for classification of ‘Edible Mixture or preparations of vegetable oils or of fractions’. For intra-state supplies, the Palmoline Oil falling under Chapter heading 1511, Gingely Oil & Rice Bran Oil falling under Chapter Heading 1515 and the mixture of the said edible oils falling under Chapter Heading 1517 would attract CGST @ 2.5% under entry no.83, 87 & 89 respectively, of Schedule I to the Notification No. 1/2017 – Central Tax (Rate) dated 28.06.2017 and also KGST @ 2.5% under entry no. 83, 87 & 89 respectively of Schedule I to the Notification (1/2017) No. FD 48 CSL 2017 dated 29.06.2017 - For intra-state supplies, the aforesaid products would attract IGST of 5% under entry no. 83, 87 & 89 respectively of Schedule I to the Notification No. 1/2017 – Integrated Tax (Rate) dated 28.06.2017. Classification & GST rate - “Non-perfumed Deepam Oil” and the same is without perfume or chemical & intended to use lighting lamp for God and not for cooking - HELD THAT:- Chapter heading 1518 inter alia includes ‘inedible mixtures or preparations of animal or vegetable fats or oils or fractions of different fats or oils of this Chapter, not elsewhere specified or included’. Therefore the mixture of these oils, considered as ‘not for cooking’ is rightly classifiable under CTH 1518. For intra-state supplies, the mixture of oils would fall under the Chapter heading 1518 & would attract CGST @ 6% under entry no. 27 of Schedule II to the Notification No. 1/2017 – Central Tax (Rate) dated 28.06.2017 and KGST @ 6% under entry no. 27 of Schedule II to the Notification (1/2017) No. FD 48 CSL 2017 dated 29.06.2017 - For inter-state supplies, the aforesaid mixture would attract IGST @ 12% under entry no. 27 of Schedule II to the Notification No. 1/2017 – Integrated Tax (Rate) dated 28.06.2017. Classification and GST rate - “Perfume Deepam Oil” (Not for Cooking) - which is prepared by adding perfume to either a mixture of Gingely Oil, Palmoline Oil and Rice Bran Oil or to any one of the above oils - HELD THAT:- The process of addition of perfume to the edible oil or mixture of two or three edible oils converts the edible oil or the mixture into an in-edible vegetable oil. Such an inedible mixture is classifiable under HSN 1518 00 40. For intra-state supplies, the aforesaid mixture of oils with perfume, falling under Chapter Heading 1518, would attract CGST @ 6% under entry no. 27 of Schedule Il to the Notification No. 1/2017 - Central Tax (Rate) dated 28.06.2017 and KGST @ 6% under entry no. 27 of Schedule II to the Notification (1/2017) No. FD 48 CSL 2017 dated 29.06.2017 - For inter-state supplies, the aforesaid product would attract IGST @ 12% under entry no.27 of Schedule Il to the Notification No. 1/2017 - Integrated Tax (Rate) dated 28.06.2017.
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