Envirotemp FR3 Fluid is taxable at rate of 12% under GST: AAR (Maharashtra)

Part 2 of Heading 1518 covers inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of Chapter 15. Product i.e. 'Envirotemp FR3 Fluid', is a preparation from vegetable oil. It is derived from soyabean oil. In addition, it is inedible. Therefore, it could very well be covered by description 'inedible preparations of vegetable oils'. Thus, En…