‘AAYUDH-MOSX’, is a mosquito repellent & Attracts 18% GST

In re Shukla Ashar Impex Pvt. Ltd. (GST AAR Gujarat)

The product i.e. ‘AAYUDH-MOSX’, is a mosquito repellent and hence, it is classifiable under Chapter Heading No. 3808 91 91 of the Customs Tariff Act, 1985, attracting GST @18% (CGST-9%+ SGST-9%).

FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING,GUJARAT 

B R I E F FA C T S

The applicant, M/s. Shukla Ashar Impex Private Limited, 205, Nr. Vivekananda Statue, Yagnik Road, Rajkot (herein after referred to as the “applicant” for the sake of the brevity) is engaged in the manufacturing of Mosquito Repellent, named it as “AAYUDH- MOSX”, which is their brand name. They are manufacturing the above item for the purpose of use on the skin toward off mosquitoes.

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