1. The present application has been tiled u/s 97 of the Central Goods and Services Act, 2017 and MP Goods and services Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s Dhanraj Organics Private Limited plant located at Plot No. 31, Sector II, Pithampur (M.P) (hereinafter referred to as the Applicant), registered under the Goods & Services Tax and GST number is 23AAACD5735C1Z7.

2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling. a reference to such a similar provision under the CGST or MPGST Act would be mentioned as being under the GST Act.

3. BRIEF FACTS OF THE CASE –

(i) M/s DHANRAJ ORGANICS PRIVATE LIMITED, plant located at Plot No. 31, Sector II Pithampur(M.P) is a company registered under Company’s Act 1956 and are engaged in the manufacture of Epoxidised Soyabean Oil and registered with GST Department holding Registration No. 23AAACD5735C1Z7.

4. QUESTION RAISED BEFORE THE AUTHORITY –

The following questions have been posted –

Whether Epoxidised Soyabean Oil can be classified under tariff item 1518 of Schedule-I (taxable at 5 %) or Schedule-II(taxable at 12 %) of Notification No. 1/2017-Central Tax (Rate) dated June 28, 2017, as amended from time to time ?

5. Original Ruling

“8.Ruling

8.1 The Epoxidised Soya bean Oil is rightly classifiable under tariff item 1518 and [email protected] 5% is leviable as the said product is specifically covered under the entry no.90 of Schedule-I of Notification No. 1/2017-Central Tax (Rate) dated June 28. 2017 as amended from time to time.

8.2. The ruling is valid subject to the provisions under section 103 (2) until and unless declared void under Section 104 (1) of the GST Act.”

6. Rectification in the original order –

6.1. The applicant on 22.06.2021 that in the AAR order no. 04/2020 dated 17-06-2021 they found that in Case No. 19/2020 the GSTN No. in page no.1 is wrongly mentioned as 23AADCM7397N1ZU however in Page no. 2 it is correctly mentioned. So therefore rectification is required.

6.2. After the perusal of the original order the mistake pointed out by the applicant if found correct. As the mistake is typological error and apparent on the record the mistake is hence by being rectified and the correct GST No. 23AAACD5735C1Z7 is being mentioned in first page of the order.

6.3. It was also seen that while mentioning the Order No. instead or the order No. as 04/2021 by mistake it was mentioned 04/2020. Hence. this typological error is being rectified and thus in place of order no. 04/2020 the order No. is now being mentioned 04/2021.

6.4. The original ruling is rectified upto the extent mentioned above. The rest part of the ruling remains the same as per the original ruling.