TMI Blog2019 (7) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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% unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pam 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. c) What is rate of tax for a mixture of Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil. 3. The applicant furnishes some facts relevant to the stated activity: a. The applicant states that they are into the business of manufacturing and trading of edible oils and non-edible oils. b. They state that they are desirous of selling three commodities and hence intend to know about the rate of tax applicable on these commodities. i. Perfume Deepam Oil (Not for Cooking) which is prepared by addin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of each product one at a time and answer the same in respect of the classification and the applicable rate of GST. 5.2 Notification No.1/2017- Integrated Tax (Rate) dated 28.06.2017 (hereinafter called said notification ) at Explanation (iii) to the said notification provides that Tariff item , sub-heading , heading , and Chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975. Further, Explanation (iv) provides that the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Edible Mixture or preparations of vegetable oils or of fractions 1517 10 10 --- of Vegetable origin : 1517 10 21 ---- Edible grade 5.4 Palmolein Oil is a fraction of Palm Oil obtained by a process called fractionation. From the above 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 . Accordingly, the GST rates in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. The GST rate applicable to the said item would then be as under : (i) 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 (ii) For inter-State supplies The aforesaid mixture would attract IGST @ 12% under entry no. 27 of Schedule II to the Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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