MY CLIENT IS A MANUFACTURER OF NEEM OIL HAVING HSN CODE OF 1515 AND GST RATE OF 5%. IF HE MIXES LIGHT LIQUID PARAFFIN WITH NEEM OIL BY SOME PROPORTION THEN WHICH GST RATE WILL BE LEVIED AND WHAT WILL BE HSN CODE? IT REMAINS NEEM OIL

Reply—It would cover under HSN 1517 as Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 and taxable @5%.