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ALSO RATES SPECIFIED IN OTHER ACTS : DIVISION TWO
1.This Chapter does not cover :
(a)separate chemically defined organic compounds other than pure methane and propane which are to be classified in heading 2711;
(b)medicaments of heading 3003 or 3004; or
(c)mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805.
2. References in heading 2710 to “petroleum oils and oils obtained from bituminous minerals” include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.
However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300°C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).
3. For the purposes of heading 2710, “waste oils” means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include :
(a) such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);
(b) sludge oils from the storage tanks of petroleum oils, mainly containing such oils and high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and
(c)such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.
1.For the purposes of sub-heading 2701 11 “anthracite” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%.
2.For the purposes of sub-heading 2701 12, “bituminous coal” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg.
3. For the purposes of tariff items 2707 10 00, 2707 20 00, 2707 30 00 and 2707 40 00, the terms “benzol (benzene)”, “toluol (toluene)”, “xylol (xylenes)” and “naphthalene” apply to products which contain more than 50% by weight of benzene, toluene, xylenes or naphthalene, respectively.
4.For the purposes of sub-heading 2710 12, “light oils and preparations” are those of which 90% or more by volume (including losses) distil at 210°C according to the ISO 3405 method (equivalent to the ASTM D 86 method).
5. For the purposes of the sub-headings of heading 2710, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.
In this Chapter, reference to any standard of the Bureau of Indian standards refers to the last published version of that standard.
: IS 1459 refers to IS 1459: 2018 and not to IS 1459: 1974.
In this Chapter, the following expressions have the meanings hereby assigned to them :
(a)“motor spirit” means any hydrocarbon oil (excluding crude mineral oil) which has its flash point below 25°C and which either by itself or in admixture with any other substance, is suitable for use as fuel in spark ignition engines.
“Special boiling point spirits (tariff item Nos. 2710 12 11, 2710 12 12 and 2710 12 13)” means light oils, as defined in Sub-heading Note 4, not containing any anti-knock preparations, and with a difference of not more than 60°C between the temperatures at which 5% and 90% by volume (including losses) distil;
(b)“natural gasoline liquid (NGL)” is a low-boiling liquid petroleum product extracted from Natural Gas;
(c)“superior kerosine oil (SKO)” means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS : 1459-1974 (Reaffirmed in the year 1996);
(d)“aviation turbine fuel (ATF)” means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS : 1571:1992:2000;
(e) “high speed diesel (HSD)” means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS: 1460:2005;
(f)“light diesel oil (LDO)” means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS: 15770:2008;
(g) “fuel oil” means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS: 1593:1982 (Reaffirmed in the year 1997);
(h) “lubricating oil” means any oil, which is ordinarily used, for lubrication, excluding any hydrocarbon oil, which has its flash point below 93.3° Centigrade;
(i) “jute batching oil” and “textile oil” are hydrocarbon oils which have their flash point at or above 93.3°C, and is ordinarily used for the batching of jute or other textile fibres;
(j) the expression “petroleum jelly crude” (tariff item Nos. 2712 10 10) shall be taken to apply to petroleum jelly of a natural colour higher than 4.5 by the ASTM D 1500 method;
(k) for the purposes of these additional notes, the tests prescribed have the meaning hereby assigned to them :
(1) “Flash Point” shall be determined in accordance with the test prescribed in this behalf in the rules made under the Petroleum Act, 1934 (30 of 1934);
(2) “Smoke Point” shall be determined in the apparatus known as the Smoke Point Lamp in the manner indicated in the Indian Standards Institution specification IS: 1448 (p. 31)-1967 as for the time being in force;
(3) “Final Boiling Point” shall be determined in the manner indicated in the Indian Standards Institution specification IS:1448 (p. 18)-1967 as for the time being in force;
(4) “Carbon Residue” shall be determined in the apparatus known as Ramsbottom Carbon Residue Apparatus in the manner indicated in the Indian Standards Institution specification IS:1448 (p. 8)-1967 as for the time being in force;
(5) “Colour Comparision Test” shall be done in the following manner, namely :
(i) first prepare a five per cent weight by volume solution of Potassium Iodine (analytical reagent quality) in distilled water;
(ii) to this, add Iodine (analytical reagent quality) in requisite amount to prepare an exactly 0.04 normal Iodine solution;
(iii) thereafter, compare the colour of the mineral oil under test with the Iodine solution so prepared.
(l) for the purposes of tariff item 2710 19 33, the term “Blended Aviation turbine fuel” means any Aviation turbine fuel containing by weight 70% or more of Petroleum Oils or Oils obtained from Bituminous Minerals, blended 17081:2019.
(1) (2)
(5) (6)
5% 1 » 18% IGST or 9% CGST + 9% SGST/ UTGST : Heading No. 2701 :
other related matters - See Part 2 of this Tariff.
2701Coal; briquettes, ovoids and similar solid fuels manufactured from coal of August, 2018.
2. In respect of said goods, the accumulated input tax credit lying unutilised in balance, after payment of tax for and up to the month of July, 2018, on the inward supplies received up to the 31st day of July 2018, shall lapse.
» 18% IGST or 9%
+ 9% SGST/ UTGST : Heading No. 2702 : 2702 10 00-Lignite, whether or not pulverised, but not agglomerated
9% 18% 2702 20 00-Agglomerated lignite
2703 002703 00 10---Peat whether or not compressed into bales, but not agglomerated
2703 00 90---Other kg.9%9%18%
2702Lignite, whether or not agglomerated, excluding jet of August, 2018.
2. In respect of said goods, the accumulated input tax credit lying unutilised in balance, after payment of tax for and up to the month of July, 2018, on the inward supplies received up to the 31st day of July 2018, shall lapse.
2703Peat (including peat litter), whether or not agglomerated of August, 2018.
2. In respect of said goods, the accumulated input tax credit lying unutilised in balance, after payment of tax for and up to the month of July, 2018, on the inward supplies received up to the 31st day of July 2018, shall lapse.
18% IGST or 9% CGST + 9% SGST/ UTGST : Heading No. 2707 :
2707 30 00-Xylol (xylenes) ..............kg.9%9%18%
2707 40 00-Naphthelene ...............kg.9%9%18%
2707 50 00-Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250°C by the ISO 3405 method (equivalent to the ASTM D 86 method)
2707 91 00--Creosote oils ...............kg.9%9%18%
2707 99 00--Other ..................kg.9%9%18% » 18% IGST or 9% CGST + 9% SGST/UTGST : Heading No. 2708 :
2708 10-
2708 10 10---Obtained by blending with creosote oil or other coal tar distillates
2708 10 90---Other
2708 20 00-Pitch coke
2709 00-- kg.
2709 00 10---Petroleum crude .............kg.
2709 00 90---Other ..................kg.
» 5% IGST or 2.5% CGST + 2.5% SGST/ UTGST : Heading No. 2710 : b i. ii. iii. — Vide No
» 18% IGST or 9% CGST + 9% SGST/ UTGST : Heading No. 2710 : —
----Insulating oil for transformer and circuit-breaker (transformer and circuit-breaker oils) conforming to standard IS 335 or IS 12463
19 88 ----Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil conforming to any other BIS standard
2710 19 89 ----Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil, not conforming to any BIS standard
20-
2710 20 10---Automotive diesel fuel, containing biodiesel, conforming to standard IS 1460 kg.
2710 20 20---Diesel fuel blend (B6 to B20) conforming to standard IS 16531 kg.
2710 20 90---Other ..................kg.9%9%18% 2710 91--
2710 91 10---Containing polychlorinated biphenyls (PCBs) at a concentration level of 50 mg/kg or more ...
9% 18% 2710 91 20---Other, containing polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs), whether or not also containing polychlorinated biphenyls (PCBs) at a concentration level of less than 50 mg/kg ..
2710 91 90---Other ..................kg.9%9%18% 2710 99 00--Other
» 15% IGST or 2.5% CGST + 2.5% SGST/ UTGST : Heading No. 2711 12 00, 2711 13 00, 2711 19 10 : — Vide
» 15% IGST or 2.5% CGST + 2.5% SGST/ UTGST : Heading No. 2711 12 00, 2711 13 00, 2711 19 10 : — Vide
*For ‘Bio gas’, at starting of Tariff Table of Chapter 27.
2715 00 10---Cut backs, bituminous or asphalt
2715 00 90---Other
Nil IGST – Nil CGST – Nil SGST/UTGST : Heading No. 2716 00 00 :
Exemption to Small Taxpayers with annual turnover up to ` 40 lakhs/` 20 lakhs/` 10 lakhs (Threshold Exemption) —
(3% CGST + 3% SGST) on Annual turnover upto ` 50 lakhs when not covered under existing Composition Scheme of Notification No. 14/2019-C.T. —
to the Government, local authority or to a Government entity in relation to an activity entrusted to Panchayat or Municipality is exempted from whole of the CGST
Handicraft goods - Concessional CGST rates for specified handicraft goods when predominantly made by hand —
Exemption to supplies to or by Canteen Stores Department (CSD) —
Goods and services received by a TDS deductor from unregistered supplier - Exemption —
Second hand goods received by registered person from unregistered supplier - Exemption —
Old and used motor vehicles - Concessional Rate of tax —
Supplies for specified petroleum and other explorations and productions under various Schemes —
Food preparations meant for free distribution under Government program - Concessional Rate of tax —
Export supplies - Concessional Rate of tax —
Leasing of motor vehicles - Concessional Rate of tax —
Supplies to specialized agency of UNO, Embassies and other specified international organization —
Panchayat - Services and specific functions of Panchayat not to be taken as supply of goods and services —
Government’s share of Profit from grant of licence/lease to explore or mine petroleum crude or natural gas — Exemption —
The above exemptions for CGST also hold good for SGST/UTGST as GST Rates and Exemptions are uniform throughout the country. All the States/UTs have issued similar Exemption Notifications, hence they are not repeated here.
to the Government, local authority or to a Government entity in relation to an activity entrusted to Panchayat or Municipality is exempted from whole of the IGST
Exemption to supplies to or by Canteen Store Department (CSD) —
Export supplies - Concessional Rate of tax —
Leasing of motor vehicles - Concessional Rate of tax —
Old and used motor vehicles - Concessional Rate of tax —
Food preparations meant for free distribution under Government program - Concessional Rate of tax —
SEZ - Exemption to import of goods and services by a unit or developer in SEZ —
Skimmed milk powder and concentrated milk - Exemption from tax —
Supplies to specialized agency of UNO, Embassies and other specified international organisation —
Supplies for specified petroleum and other explorations and productions under various Schemes —
Panchayat - Services and specific functions of Panchayat not to be taken as supply of goods and services —
Exemption to supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist, from the whole of the Integrated Tax —
Government’s share of Profit from grant of licence/lease to explore or mine petroleum crude or natural gas — Exemption —
33-S, -22, -33, -43 and 33-5 and ALPHA SMR-65, -75, -120 are classifiable under sub-heading 2710.60 of Central Excise Tariff and not under sub-heading 2715.90 of the said Tariff. — v. — 2018 (363) E.L.T. 150 (Tri. - Mumbai).
- Non-coking coal is classifiable under sub-heading 2701.19 of Customs Tariff. v. 2010 (253) E.L.T. 153 (Tri. -Chennai). An appeal against this order was admitted by the Supreme Court as reported in 2017 (348) E.L.T. A168 (S.C.).
classifiable under sub-heading 2701 12 of Customs Tariff. — v. — 2015 (323) E.L.T. 180 (Tri.-Bang.) and v. — 2015 (321) E.L.T. 495 (Tri. - Bang.). Appeals against these orders were admitted by the Supreme Court as reported in 2015 (323) E.L.T. A39 (S.C.) and 2015 (321) E.L.T. A212 (S.C.) respectively.
sold from premises of job workers/washeries of applicant-state power corporation are classifiable under Heading 2701 and GST is payable at 5 per cent along with compensation cess of Rs. 400 PMT as applicant is not covered under definition of a coal washery and, hence, exemption from compensation cess is not available. — ., re — [2023] 147 taxmann.com 187 (AAR-Punjab).
attracts GST Compensation Cess @ Rs. 400 per tonne. — — 2017 (352) E.L.T. (T11).
is classifiable under sub-heading 2701.12 of Customs Tariff. — v. — 2016 (334) E.L.T. 145 (Tri. - Bang.). A notice against this order was issued by Supreme Court as reported in 2016 (334) E.L.T. A58 (S.C.).
Since calcination process undertaken on Anthracite Coal does not change its nature, imported products, i.e., Gas Calcined Anthracite (GCA) and Electricity Calcined Anthracity (ECA) Coal, are classifiable under Tariff Item 2701 11 00 and not under Tariff Item 3824 90 90 of Customs Tariff Act, 1975. — v. — 2018 (363) E.L.T. 442 (Tri. - Kolkata).
as certified by the manufacturer as “obtained by blending with other coal tar distillates” is classifiable under sub-heading 2708.11 of the Customs Tariff Act, 1975. — v. - 2001 (127) E.L.T. 251 (Tri. - Mum.) and v. — 2007 (217) E.L.T. 343 (Cal.).
- Once it is not gas condensate or crude oil, it cannot be classified under Heading 2709 of Customs Tariff Act, 1975 but merit classification under Tariff Item 2710 19 90 ibid. — v. — 2013 (295) E.L.T. 424 (Tri. - Ahmd.). This order was stayed by Supreme Court as reported in 2015 (320) E.L.T. A273 (S.C.).
— GST will be applicable on supply of ENA which is used for the manufacture of alcoholic liquor for human consumption. Accordingly the suppliers of ENA are required to be registered under GST Act as GST is leviable on the supply of ENA. Further as per Entry No. 25 of Schedule-III of the Notification Nos. 1/2017-State Tax (Rate), dated 30-6-2017 and 1/2017-Central Tax (Rate), dated 28-6-2017, the supply of ENA is exigible to be taxed @ 18% GST under Heading 2207 of Tariff. —
— 2018 (15) G.S.T.L. C25.
supplied through grid is to be considered as supply of goods and classifiable under Tariff Item 2716 00 00 of Customs Tariff Act, 1975. — — 2020 (32) G.S.T.L. 126 (A.A.R. - GST - Haryana). is a supply of goods and supply of electrical energy falling under Customs Tariff Heading No. 2716; therefore, it is exempted from GST as per entry at Sl. No. 104 of Notification No. 02/2017-Central Tax (Rate), dated 28-6-2017 — In re: YIS Power Solutions (P.) Ltd.—(2024) 16 Centax 325/(84) G.S.T.L. 100 (A.A.R-GST-Ker.)
— See under CHAPTER 1.
is a generic term covered under Heading 2710 of Customs Tariff Act, 1975 and covers both High Speed Diesel and Light Diesel or for that matter any fuel which is required for running any of the goods specified in the list including the Rig. — v. — 2015 (318) E.L.T. 257 (Tri.-Bang.).
— See under CHAPTER 1. is commercial butane-propane mixture where proportion of butane is slightly more than 60%. When percentage of butane is more than 60% and less than 90% the said product is classifiable under sub-heading 2711.19 of Customs Tariff Act, 1975. — v. — 2001 (132) E.L.T. 619 (Tri. - Bang.) and v. . — 2006 (206) E.L.T. 1059 (Tri. - Bang.). An appeal against this order was affirmed by Supreme Court as reported in 2015 (324) E.L.T. 644 (S.C.).
LPG supplied in bulk, whether by a refiner/fractionator to an OMC or by one OMC to another for bottling and further supply for domestic use will fall under the S. No. 165A of the Notification No. 1/2017-C.T. (Rate), dated 28-6-2017 (Tariff Heading No. 2711) and shall, accordingly, attract a GST rate of 5%, with effect from 25-1-2018. — — 2019 (20) G.S.T.L. C40.
is liable to pay 18 per cent GST on LPG sold to their Commercial Customers; it is also liable to pay 18 per cent GST on LPG sold to Domestic Customers for period upto 24-1-2018 while 5 per cent thereafter.
[2020] 117 taxmann.com 473/81 GST 49/38 GSTL 467 (AAR - Gujarat).
Where applicant has three Coal based Thermal Power Generation plants but is not covered under coal washery, applicant will not be entitled for exemption from compensation cess and coal rejects to be supplied by power plant of applicant will be covered under HSN 2701 for levy of compensation cess at rate of Rs. 400 per metric tonne.
[2021] 124 taxmann.com 534/49 GSTL 71 (AAR - Haryana).
are lubricating oils classifiable under sub-heading 2710.60, of Customs Tariff Act, 1975. — v. - 1990 (50) E.L.T. 426 (Tribunal). is lubricating oil used in engines to reduce wear and friction, control temperature and clean engine parts and not used for propulsion and is not entitled to concessional rate of 5 per cent GST. — [2025] 176 taxmann.com 886 (AAR - Kerala).
— See under CHAPTER 1.
is classifiable as Naphtha under sub-heading 2710.14 of Central Excise Tariff and not under sub-heading 2710.13 of the said Tariff as other special boiling point spirit — v. — 2018 (362) E.L.T. 519 (Tri. - Mumbai).
in commercially pure form with presence of certain impurities therein cannot be held to be a mixture of acrylic hydro-carbon isomers, hence classifiable under Chapter 29 of Customs Tariff Act, 1975 and not under Chapter 27 — v. 2011 (274) E.L.T. 299 (Tri. - Ahmd.). An appeal against this order was admitted by Supreme Court as reported in 2014 (305) E.L.T. A109 (S.C.).
with high and low boiling ranges, in absence of any test report on their nature, is classifiable under sub-heading 2713 90 of Customs Tariff Act, 1975 as Mineral Oil and not under Heading 2901 of the said Tariff as Acyclic Hydro Carbon. — v. — 2019 (370) E.L.T. 607 (Tri. - Kolkata.).
— See under CHAPTER 38.
would merit classification under sub-heading 2714.90 of Customs Tariff Act, 1975. — - 1999 (113) E.L.T. (T42).
containing by weight 0.7% of mineral hydrocarbon oil is classifiable under sub-heading 2712.20 of Customs Tariff Act, 1975. — v. - 2009 (234) E.L.T. 132 (Tri. - Chennai).
— (1) References have again been received from some of the manufacturers of petrochemical and chemical products for issue of clarification on applicability of GST on petroleum gases, which are supplied by oil refineries to them on a continuous basis through dedicated pipelines, while a portion of the raw material is retained by these manufacturers (recipient of supply), and the remaining quantity is returned to the oil refineries. In this regard, an issue has arisen as to whether in this transaction GST would be leviable on the whole quantity of the principal raw materials supplied by the oil refinery or on the net quantity retained by the manufacturers of petrochemical and chemical products. The GST Council in its 28th meeting held on 21-7-2018 discussed this issue and recommended for issuance of a general clarification for petroleum sector that in such transactions, GST will be payable by the refinery on the value of net quantity of petroleum gases retained for the manufacture of petrochemical and chemical products.
(2) Accordingly, it is hereby clarified that, in the aforesaid cases, GST will be payable by the refinery only on the net quantity of petroleum gases retained by the recipient manufacturer for the manufacture of petrochemical and chemical products. Though, the refinery would be liable to pay GST on such returned quantity of petroleum gases, when the same is supplied by it to any other person. It is reiterated that this clarification would be applicable on other cases involving supply of goods, where feed stock is retained by the recipient and remaining residual material is returned back to the supplier. The net billing is done on the amount retained by the recipient. — — 2018 (15) G.S.T.L. C22.
— The principal raw
materials for manufacture of Propylene or Di-butyl para Cresol and Poly Iso Butylene are Liquefied Petroleum Gas and Poly butylene feed-stock respectively, which are supplied by oil refineries to the customers on a continuous basis through
dedicated pipelines while a portion of the raw material is retained by these manufacturers, the remaining quantity is returned to the oil refineries. In such transactions, GST is payable by the refinery on the value of net quantity of polybutylene feedstock and liquefied petroleum gas retained by the customer for the manufacture of Poly Iso Butylene and Propylene or Di-butyl Para Cresol. The refinery would also be liable to pay GST on such returned quantity of Polybutylene feedstock and Liquefied Petroleum Gas, when the same is supplied by it to any other person. — — 2018 (9) G.S.T.L. C3.
with flash point of 60°C to 100°C and not shown to be suitable as fuel in spark ignition engine is not classifiable under sub-headings 2710.11 to 2710.19 of Customs Tariff Act, 1975. — . v. 2007 (208) E.L.T. 110 (Tri. - Mumbai).
— The GST will be payable by the refinery only on the net quantity of Polybutylene feedstock and Liquefied Petroleum Gas retained by the manufacturer for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol. Though, the refinery would be liable to pay GST on such returned quantity of Polybutylene feedstock and Liquefied Petroleum Gas, when the same is supplied by it to any other person. This clarification has been issued in the context of the Goods and Services Tax (GST) law only and past issues, if any, will be dealt in accordance with the law prevailing at the material time - 2018 (9) G.S.T.L. C3. containing higher percentage of aromatic contents is classifiable under Tariff Item 2707 99 00 of Customs Tariff and not under Tariff Heading 2710/27.13. — v. 2016 (339) E.L.T. 305 (Tri. - Mumbai). See also v. — 1999 (113) E.L.T. 436 (Tribunal) and v. —.2018 (363) E.L.T. 718 (Tri. - Chennai).
is to be classified under Tariff Item 2713 90 00 and not under Heading 2707 of the Customs Tariff Act, 1975. Raw RPO to be classified under sub-heading 2713.90 of the said Act. — v. — 2017 (358) E.L.T. 483 (Tri. - Mumbai). This order was affirmed by Supreme Court as reported in 2018 (360) E.L.T. A177 (S.C.).
The original/
are the same as those imported by the company at concessional rate. The importer is required to maintain records and should
accumulated in the bank of vessel which is marketable and classifiable under Chapter 27 of Customs Tariff Act, 1975 due to the composition of their being found in the chemical examiner’s certificate as mixture of hydrocarbons. — v. — 2013 (293) E.L.T. 547 (Tri.-Ahmd.).
— is classifiable under description ‘light oil and preparations’ under sub-heading 2710 12 of Customs Tariff Act, 1975 and not under Tariff Item 2710 19 90 of the said Tariff. v. — 2019 (366) E.L.T. 176 (Tri. – Ahmd.).
Laterals/parts to be used solely or
Section Note and Chapter Notes to HSN, shall attract GST as applicable to the respective heading.
GST would be payable only on the net quantity of Superior Kerosene Oil (SKO) retained by such manufacture and not on quantity returned to refineries after extracting n-Paraffin (C9 - C13 hydrocarbons) from the same.
– 2017 (6) G.S.T.L. C5.
has only been charged and no ‘delivery charges’ (transmission charges) were collected, and since supply of electrical energy is exempted under Sr. No. 104 of Notification No. 2/2017-Central Tax(Rate), dated 28-6-2017 and Notification No. 2/2017-Integrated Tax (Rate), dated 28-6-2017, respectively on Intra-State and Inter-State supplies respectively, therefore, supply of “Electrical Energy” is exempted from tax liability. — [2024] 165 taxmann.com 310 (AAR - Maharashtra).
NCCD shall continue to be levied on tobacco and tobacco products at the rates as applicable prior to 1st July, 2017. Since NCCD is a duty of Excise, the valuation for the purposes of charging NCCD shall be as per the Central Excise Law read with the Valuation Rules under Central Excise Law. — 2017 (3) G.S.T.L. C6.
—The art work for
supply on approval basis can be moved from the place of business of the registered person (artist) to another place within the same State or to a place outside the State on a delivery challan along with the e-way bill wherever applicable and the invoice may be issued at the time of actual supply of art work.
Supplies of the art work from one State to another State will be inter-State supplies and attract integrated tax in terms of section 5 of the Integrated Goods and Services Tax Act, 2017.
art works are sent to the gallery for exhibition and therefore, the same is not a supply. It is only when the buyer selects a particular art work displayed at the gallery, that the actual supply takes place and applicable GST would be payable at the time of such supply.
