Case LawAAR/AP/06A(GST)/2018
Agarwal Industries Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- June 8, 2018
- Type:
- Advance Ruling
Subject
“Energy-G premium oil” is classifiable under HSN 1518 and attracts 5% GST
Classification
Summary
Correct HSN Code of “Energy-G premium oil” is HSN 1518 vide S.No 90 of , Schedule I of Notification 1/2017-C.T (Rate) dated 28.06.2017 and hence the rate of tax attracts 5%.
Judgement
M/s Agarwal Industries Private Limited, Plot No 5A/1, Vakalapudi, IDA, Kakinada-533007(hereinafter also referred as applicant), having GSTIN: 37AACCA0094R1ZA are engaged in manufacturing of ingredients of poultry feed, particularly involved in manufacturing of substitute of Rice bran oil, which is used in preparation of poultry feed. They named their new product as ” Energy -G premium oil &l…