Shanti Prime Publication Pvt. Ltd.
Classification of product—rate of tax—In the instant case, application is for clarification of Correct HSN Code of “Energy-G premium oil".
The applicant is engaged in manufacturing of ingredients of poultry feed and introduced a new product named as "Energy-G premium oil", and stated that the product is inedible or not fit for human consumption and purely for manufacturing of poultry feed.
Held that—the product under question is manufactured out of Vegetable fats/ oils and not from animal fats/ oils. That being so the classification of product is HSN 1518 and shall be subject to 5% CST as per Schedule I of Notification No. 1/2017-C.T. (Rate), dated 28-6-2017 and corresponding SGST Notification.
Ruling—Correct HSN Code of "Energy-G premium Oil" is HSN 1518 vide S. No. 90 of, Schedule I of Notification No. 1/2017-C.T. (Rate), dated 28-6-2017 and hence the rate of tax attracts 5%.
[AUTHORITY FOR ADVANCE RULING - ANDHRA PRADESH]  2 TAXLOK.COM 296 (AAR-AP)