Dhanraj Organics Private Limited ., In re
Date: June 17, 2021
Subject Matter
Epoxidised Soya bean Oil is rightly classifiable under tariff item 1518 and GST @5% is leviable
Summary
The Epoxidised Soya bean Oil is rightly classifiable under tariff item 1518 and GST @5% is leviable as the said product is specifically covered under the entry no.90 of Schedule-I of Notification No. 1/2017-Central Tax (Rate) dated 28.07.2017 . as am…
The present application has been filed u/s 97 of the Central Goods and Services Act, 2017 and MP Goods and services Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s Dhanraj Organics P. Ltd. Pithampur (hereinafter referred to as the Applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, except for c…