K.T.V. Health Food Pvt. Ltd. ., In re
Date: September 23, 2025
Subject Matter
Classification must be based on the content and essential character of the item, not its end-use
Summary
M/s. K.T.V. Health Food Pvt. Ltd., a company engaged in refining and marketing edible oils, sought an Advance Ruling on the correct GST classification of its product, "Mahara Jyothi" lamp oil. The applicant procures refined Rice Bran Oil, packs it in…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU 1. M/ s. K.T.V. Health Food Pvt. Ltd., located at No. 7/3, Arul Nagar Saiai, Kodungaiyur, Chennai – 600 118 (hereinafter called as the “Applicant”) is a registered private limited company who are engaged in the process of refining, bleaching and de-odorising the Crude Palm oil and Sunflower oil falling under Chapter 15. The Ap…