Case LawOrder No GST-ARA, 85/2020-21/B-34
Sapna Hitech Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- February 26, 2026
- Type:
- Advance Ruling
- Members:
- Himani Dhamija, Gojamgunde D P
Subject
Pooja Oil, an Inedible Mixture of Vegetable Oils, Taxable at 5% GST.
Classification
Summary
The Authority for Advance Ruling held that 'Pooja Oil', an inedible mixture of vegetable oils, is taxable at 5% GST (2.5% CGST and 2.5% SGST). The classification falls under Chapter Heading 15.18, specifically Entry No. 96 of Schedule I of Notificati…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,MAHARASHTRA (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 ) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”…