Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights July 2022 Year 2022 This

Classification of goods - Rate of tax - solvent Extracted spent ...

Case Laws     GST

July 12, 2022

Classification of goods - Rate of tax - solvent Extracted spent Earth oil - Considering the basic characteristics of the spent earth oil, it's merely a vegetble oil extracted from spent earth and it is certainly neither a 'mixture of vegetable oils' nor 'a preparation of vegetable oils'. Even more, it becomes immaterial in the present context, whether it's further qualified by the parameter of being 'inedible' or not. - 'spent earth oil' merits classification under Heading 1518, and taxable at 5% - AAR

View Source

 


 

You may also like:

  1. HSN code for non-edible neem oil is 1515 90 20, classified under Chapter 15, not Chapter 31 as fertilizer. The product remains neem oil in essential character despite...

  2. Classification of imported goods - From the documents it is established that raw material i.e. Petroleum Hydrocarbon Solvent imported by the appellant is their raw...

  3. Excisability of Spent Earth arising as a residue in the process of refining crude palm oil - Marketability of the goods - Scopeo of Section 2(d) as well as in Section...

  4. Goods and services Tax - Rates of Tax for goods and Services - Schedule wise and item wise

  5. Classification of goods - rate of GST - Himsa Plus Oil, which is a ayurvedic hair oil used for various hair disease and headache - beauty product or medicinal products -...

  6. Classification of goods - process oil / speciality oil - the extracts received from M/s.MRL are blended to form process oil, which is a new product, emerging with...

  7. Liability of Excise Duty - Spent earth arising during the course of manufacture of refined vegetable oil - When based on the process it was found that the process of...

  8. The petitioner challenged the imposition of entry tax on crude soybean oil brought into Madhya Pradesh for manufacturing/refining soybean refined oil under the MPCT Act...

  9. Classification of goods - rate of tax - “Perfumed Deepam Oil” - The process of addition of perfume to the edible oil or mixture of two or three edible oils converts the...

  10. Classification of goods - Input Tax Credit - waste or not - Mahua De-oiled cake/ De-oiled Rice Bran - GST @ 5% is applicable on the supply of de-oiled Mahua cake - ITC...

  11. Classification of goods - renting of e-bikes(Miracle), bicycles(Move) without operator - there are no transfer in the right to use the goods and we hold that in the...

  12. Classification of product - rate of tax - Energy-G premium oil - Correct HSN Code of "Energy-G premium Oil" is HSN 1518

  13. Deduction u/s 80IB for extracting of oil. – commercial production of mineral oil as per. sec. 8OIB(9) Involves the activity of extracting Oil from underneath of...

  14. Classification of leftover goods after manufacture - Residual Crude Petroleum Oil’ or ‘Reduced Crude Petroleum Oil’ - ‘Reduced Crude Oil’ was in fact crude oil -...

  15. Classification of goods - Lightning Arrester - Earthing Pipe - Solid Rod Earthing - Back Fill Compound - service of installation of Earthing System - to be classified...

 

Quick Updates:Latest Updates