AAR Approves Withdrawal Request for Advance Ruling on Rice Bran Oil GST Rate

AAR Approves Withdrawal Request for Advance Ruling on Rice Bran Oil GST Rate

The applicant company, Kaleesuwari Refinery Private Limited, is engaged in the production and marketing of edible oils along with other food items. The applicant is planning to launch its new product called “Deepam Lite,” which is made from one single ingredient and does not contain any synthetic fragrances or infusions.

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The applicant filed an application before the Tamil Nadu Authority for Advance Ruling (AAR) seeking an advance ruling on the following questions:

1. Whether the HSN code for rice bran oil is appropriate and in accordance with GST classification norms?

2. Whether the applicable GST rate on the edible oil is 5% or is it 12%?

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During a personal hearing, the applicant company requested the authority to withdraw its advance ruling application since the central government has already issued a notification (Notification No. 9/2025, Central Tax Rate, dated 17.09.2025) under GST 2.0, prescribing the tax rate on rice bran oil (2.5% CGST + 2.5% SGST).

The AAR approved the withdrawal request and disposed of the advance ruling application of the applicant company.