AAR: Rules on classification of Perfumed & Non-Perfumed Deepam Oil (Not for cooking), Palmoline/Gingely/Rice Bran Oil and mixture thereof

Karnataka AAR holds that “Perfumed Deepam Oil” (Not for Cooking), prepared by adding perfume to either a mixture of Gingely Oil, Palmoline Oil and Rice Bran Oil or to any one of these oils is covered under HSN 1518, taxable at 12% (CGST plus KGST/IGST); Further, holds that “Non-perfumed Deepam Oil” prepared by mixing Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil without perfume or chemical and...