The food product containing 22.94% fat cannot be classified as ...

Fat-laden food product classified as vegetable oil preparation, not margarine. Attracts 5% GST rate.

Case Laws GST

October 28, 2024

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.

View Source

← Previous Next →

The food product containing 22.94% fat cannot be classified as ...

Fat-laden food product classified as vegetable oil preparation, not margarine. Attracts 5% GST rate.

Case Laws GST

October 28, 2024

You may also like:

The authority classified the product "Vanilla Mix" - dried softy ice cream mix (low fat) in vanilla flavour under Heading 2106 90 99 of the First Schedule to the Tariff...

Classification of goods - rate of GST - dielectric transformer fluid - The products are not vegetable fats and vegetable oils per se - The products do not remain mere...

Classification of goods - rate of GST - Pooja Oil - Pooja Oil is classifiable under sub-heading 1518 00 40 of the Customs Tariff as inedible mixtures or preparations of...

Classification - import of Bakery Shortening - Fats and oils are essential ingredients in nearly all bakery products. Actually common fats used in bakery product are...

GST Rates - HSN Code - Sausages and similar products, of meat, meat offal or blood; food preparations based on these products fall under heading 1601 and attract 12% GST.

Classification - MVAT - Whether the product, nutralite table margarine, manufactured by the respondent-assessee is a vegetable oil covered under Schedule C, entry 100...

When the use of capital goods for manufacture of refined vegetable oil from canola vegetable oil, a dutiable by-product also emerges, cenvat credit cannot be denied in...

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 -...

The Appellate Authority for Advance Ruling in Gujarat addressed the classification of various flours like Gota Flour, Khaman Flour, Dalwada Flour, and others under the...

Classification of goods - Epoxidised Soya bean Oil - AAR - the Epoxidised Soyabean Oil is manufactured from Soyabean refined Oil i.e. vegetable oil not from the animal...

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...

Classification of imported goods - AJI-NO-MOTO - The main contention was whether Ajitide I+G should be classified as a miscellaneous chemical product or as a food...

Classification of product - the product as vegetable fat spread is having separate marketability and different use hence cannot be said as same as that of the edible oil...

GST Rates - HSN Code - Soaps; organic surface active products and preparations for use and soaps, in form of bars, cakes, moulded pieces or shapes falling under heading...

Classification of goods - It is understood that "Pulihora Paste " is not a ready to eat product but it has to be added with cooked rice, fried in hot edible oil,...

Quick Updates: