AAR Tamil Nadu Clarifies Correct GST Classification of ‘Mahara Jyothi’ Lamp Oil as Rice Bran Oil

The present appeal has been filed by a company named M/s. K.T.V. Health Food Private Limited (appellant) before the Authority For Advance Ruling (AAR), Tamil Nadu No. 207, 2nd Floor, Papjm Building, No. 1, Greams Road, Chennai – 600 006. The filed application is maintainable under Section 97(2)(a) of the CGST/TNGST Act, 2017, i.e., ‘Classification of Goods and/or Services or both’.

The appellant is registered under GST, hence possesses a GSTIN no. 33AABCK8863F1ZH and is located at 7/3, Arul Nagar Salai, Kodungaiyur, Chennai – 600 118. The application (Form GST ARA-01) filed by the company was received by the authority on 10.02.2025.

The appellant is a private limited company involved in the business of refining, bleaching and deodorising the Crude Palm oil and Sunflower oil falling under Chapter 15. The applicant has claimed that they are involved in the processing and refining of branded edible oils, and for performing these processes, they own factories at Kodungaiyur and Gummidipoondi in Tamil Nadu.

In the past, under subrule (1) of Rule 104 of the CGST Rules, 2017 and the TNGST Rules, 2017, the appellant made a payment of an application fee of Rs. 5,000. Now the appellant is confused about the correct classification of Lamp oil; hence, they have sought the present advance ruling (Advance Ruling No. 38/AAR/2025), dated 24.09.2025.

Questions Asked by Appellant:

Seeking the present Authority For Advance Ruling (AAR), Tamil Nadu (No.38/AAR/2025), dated 24.09.2025, the appellant has asked the following question:

• Question: What will be the correct classification of lamp oil?

Answer Given by AAR Tamil Nadu:

The authority for advance ruling (AAR) has given the following answer to the question asked by the appellant:

• Answer: The product “Mahara Jyothi”, which is a rice bran oil without any additives or mixture of other oils, marketed by the applicant as lamp oil, is classified under Tariff Heading 1515 90 40 of the Customs Tariff Act, 1975.

Refer to the official advance ruling for complete information.