Sapna Hitech Private Limited ., In re
Date: February 26, 2026
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Himani Dhamija, Gojamgunde D P
Subject Matter
Pooja Oil, an Inedible Mixture of Vegetable Oils, Taxable at 5% GST.
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…
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”…