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TMI Blog2019 (10) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Rules 2017, in form GST ARA-01 discharging the fee of Rs. 5,000/each under the CGST Act and the KGST Act. 2. The Applicant is a Partnership firm and is a wholesale dealer in edible oils, registered under the Goods and Services Act, 2017. The applicant, as part of their business, manufacture "Pooja Oil", which is primarily a mixture of rice bran sesame oil (gingelly oil), coconut oil and mahua oil. A small quantity of fragrance also is mixed only for giving fragrance. Therefore the applicant has sought advance ruling in respect of the following question: Whether "Pooja oil" can be classified under tariff item 1518 of Schedule-I (taxable at 5%.) or Schedule-II (taxable at 12) of Notification No. 01/2017-CT(R) dated 28.06.2017, as amende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a generic entry and seeks to cover primarily animal fats / oils and includes vegetable fats/oils which are inedible mixtures or preparations. Therefore the "pooja oil" made out vegetable oils merits classification under tariff heading 1518 and gets covered under Schedule-I of said notification, taxable at 5% of GST. vi. The applicant submits that they are entitled to adopt the classification of their product, beneficial to them. In this regard they place reliance on the following judgements of the Hon'ble Supreme Court: a. Share Medical Care vs. Union of India [2007 (209) ELT 321 (SC)) = 2007 (2) TMI 2 - SUPREME COURT b. HCL Ltd., vs Collector of Customs, New Delhi [2001 (130) ELT 405 (SC)] = 2001 (3) TMI 971 - SC ORDER c. Collect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... involved on which advance ruling is sought by the applicant and relevant facts. 5.2 At the outset, we would like to state that the provisions of both the CGST Act and the KGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the KGST Act. 5.1 The applicant seeks advance ruling on the question that Whether their product "Pooja oil" merits classification under tariff item 1518 and gets covered under entry number 90 of Schedule-I (taxable at 5%.) or Schedule-II (taxable at 12%) of Notification No.01/2017-CT(R) dated 28.06.2017, as amended from time to time. We proceed to examine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r otherwise chemically modified, excluding those of heading 1516. The competing entry at Serial number 27 in Schedule II of the same Notification is as under: Animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included Comparison of the two aforementioned entries clearly brings out that an inedible mixture of vegetable oils are specifically mentioned by and covered under Sl. No. 27 in Schedule II. The entry at Sl. No. 90 in S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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