Classification of Goods — The applicant is engaged in manufacturing of Rice Bran by processing Rice husk of Poha and Mamra with different kind sludge/wax oil. As result of manufacturing process, the product namely Rice Bran (22+oil) and Non Edible C grade oil are produced.
The applicant prays before the authority to decide under which tariff heading the disputed product Rice Bran (22+0il) is covered and the rate of tax applicable on supply under the CGST Act and SGST Act.

Held that—The product Rice Bran(22+oil) shall be classified under Chp heading 38259000 and attracts rate 9 % CGST and 9 % SGST.—Pratham Agro vet Industries, In Re… [2020] 22 TAXLOK.COM 119 (AAR-Gujarat)