2026-VIL-83-AAR
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SGST Advance Ruling Authority

GST – Karnataka AAR - Classification of diesel and biodiesel blends manufactured from used cooking oil - Classification and applicable GST rate on biodiesel blends of B20 (Biodiesel 20% + HSD 80%) (b) B30 (Biodiesel 30% + HSD 70%) (c) B40 (Biodiesel 40% + HSD 60%) (d) B50 (Biodiesel 50% + HSD 50%) (e) B60 (Biodiesel 60% + HSD 40%) (f) B70 (Biodiesel 70% + HSD 30%) – HELD - Under the GST regime, specified petroleum products, including High-Speed Diesel, have been consciously kept outside the levy of GST. However, this exclusion is product-specific and does not automatically extend to all blends or mixtures containing petroleum oils. The Customs Tariff draws a clear statutory distinction between petroleum-dominant fuels falling under Chapter 27 and biodiesel and its mixtures falling under Chapter 38 – The Biodiesel blends containing 70% or more by weight of petroleum oils or oils obtained from bituminous minerals are classifiable under Heading 2710 of the Customs Tariff. Accordingly, the biodiesel blends B20 (Biodiesel 20% + HSD 80%) and B30 (Biodiesel 30% + HSD 70%) are classifiable under Sub-heading 2710 20, specifically under tariff item 27102020 (Diesel fuel blend (B6 to B20) conforming to standards IS 16531) and 27102090 (Other petroleum oil preparations), respectively - However, biodiesel and its blends containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals are specifically excluded from Heading 2710 and are therefore classifiable under Heading 3826 of the Tariff and the corresponding GST Tariff Heading 3826 - Accordingly, the biodiesel blends B40, B50, B60, and B70 are classifiable under tariff item 38260000 (Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals) – Ordered accordingly
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