Case of KTV Health Food Pvt Ltd, AAR Tamil Nadu Ruling Dated 24th September 2025. AAR ruled that the rice bran oil sold by KTV Health Food Pvt Ltd. was classifiable under Tariff Heading 1515 90 40, attracting a 5% GST. The ruling established a precedent that the classification for GST purposes should be based on the essential character of the goods, rather than how they are branded or the end-use by the consumer.