In re M11 Energy Transition Pvt. Ltd. (GST AAR Karnataka)
Date: March 15, 2026
Subject Matter
Classification of Biodiesel-High Speed Diesel Blends under HSN 2710 and 3826 Determines GST Applicability
Summary
The Authority for Advance Ruling classified various blends of biodiesel and High-Speed Diesel (HSD) based on their petroleum oil content. Blends with 70% or more petroleum oils (B20, B30) are categorized under HSN 2710 and are not leviable to GST , w…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING KARNATAKA M/s. M11 Energy Transation Pvt. Ltd., (herein after referred to as `Applicant) NO.389, MB Road, Kaveri Layout, MK Agrotech, Srirangapatna, Mandya- 571438, having GSTIN 29AANCM2050L1Z4, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017…