Dealer is having a manufacturing unit in which he purchases cotton seeds ( Binola ) which is being purchased on payment of GST @5% under HSN Code 1207. Dealer after process sale Cotton Seed Oil Cake and Cotton Seed Oil. As per our knowledge the GST rate on cotton seed cake is 5% irrespective of end use. Please also let us know the rate of GST on Cotton Seed OIl with HSN Code. Please enlighten

Reply— Cotton seed oil is covered under HSN code 1512 and attrcats 5% GST.