AAR : Oil used in poultry feed liable to 5% GST under HSN 1518

Nov 06,2018

Andhra Pradesh AAR holds that product ‘Energy-G Premium Oil’ which is manufactured out of vegetable fats/ oils (and not from animal fats/ oils), is classifiable under HSN 1518 liable to 5% GST (CGST + SGST) as per Schedule I of Notification No. 1/ 2017- Central Tax (Rate); Refers to Schedule I  to find that HSN code 1518 contains “Vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphurised, blown, polymerized by heat in vacuum or in ...

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