The food product containing 22.94% fat cannot be classified as Margarine under chapter heading 1517 10...

The food product containing 22.94% fat cannot be classified as Margarine under chapter heading 1517 10 as per Food Safety and Standards Regulations, 2011 which requires fat content not less than 80% mass/mass for Margarine. The product is a preparation of vegetable fat specifically covered under 1517 90 90, not under residuary chapter heading 2106. Since it is a preparation of vegetable oil without animal fat, GST rate applicable is 5% as per S. No. 89 of Schedule I to Notification No. 1/2017 - IGST(Rate) dated 28.06.2017. The Appellate Authority for Advance Ruling upheld this classification and GST rate. .....

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