Kanyakaparameshwari Oil Mills ., In re

Date: June 25, 2019

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
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Subject Matter

'Perfume Deepam Oil' (Not for Cooking) is covered under HSN 1518 and is taxable at 12%

Classification

Summary

a) What is rate of tax for ‘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) with HSN Code? The &ldquo…

M/s Sri Kanyakaparameshwari Oil Mills, (called as the ‘Applicant’ hereinafter), No.14, 12th Cross, Ganesh Temple Road, Bendrenagar, Kadirenahalli, Bengaluru – 560070, having GSTIN number 29AAEFS1478A1ZA has filed an application for Advance Ruling under Section 97 of CGST Act,2017 and KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 di…

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