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GST - Highlights / Catch Notes

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HSN code for non-edible neem oil is 1515 90 20, classified under ...


Non-edible neem oil falls under HSN 1515 90 20, not fertilizers. Remains neem oil despite chemical modification. No ITC refund allowed.

Case Laws     GST

July 20, 2024

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 chemical modification by adding solvents to reduce Azadirachtin content. As per Notification No. 09/2022-Central Tax (Rate), no refund of unutilized input tax credit is allowed for goods under Chapter 15 like non-edible neem oil where input tax rate exceeds output tax rate for such specified goods.

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