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2021 (12) TMI 34 - AAR - GSTSeeking rectification in original ruling - error apparent on the face of record or not - 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:- 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. It was also seen that while mentioning the Order No. instead or the order No. as 04/2021 by mistake it was mentioned 04/2020. Hence. this typological error is being rectified and thus in place of order no. 04/2020 the order No. is now being mentioned 04/2021 - The original ruling is rectified.
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