Classification of Goods — The advance rulings sought by the applicant firm which is registered under the GST, Act 2017, are answered as; 1. The “Perfume Deepam Oil” (Not for Cooking) which is prepared by adding perfume to either a mixture of Gingely Oil, Palmoline Oil and Rice Bran Oil or to any one of the above oils is covered under HSN 1518 & is taxable at 6% under CGST Act, 6% under KGST Act and 12% under the IGST Act; 2. “Deepam Oil” (Not for Cooking)- which is prepared by either a mixture of Gingely Oil, Palmoline Oil and Rice Bran Oil or any of the above oil and 'not for cooking' would fall under Chapter Heading 1518 and attract CGST @ 6%, KGST @ 6% and IGST @ 12% and; 3. Each of the oils, namely Palmoline Oil falling under Chapter heading 1511, Gingely Oil & Rice Bran Oil falling under Chapter Heading 1515 and the mixture of the said edible oils falling under Chapter Heading 1517 would attract CGST @ 2.5%, KGST @ 2.5% and IGST@ 5%. — Sri Kanyakaparameshwari Oil Mills, In Re… [2019] 13 TAXLOK.COM 064 (AAR-Karnataka)