Case Law Details
Case Name : In re Shukla Ashar Impex Pvt. Ltd. (GST AAR Gujarat)
Related Assessment Year :
Courts :
AAR Gujarat Advance Rulings
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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 “AAY...
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In the case of **Shukla Ashar Impex Pvt. Ltd. (GST AAR Gujarat)**, the Authority for Advance Ruling (AAR) addressed issues related to the Goods and Services Tax (GST) applicability on the company’s transactions. The ruling clarified the tax treatment on specific goods or services, helping the company align its operations with GST regulations. This decision provided guidance on how certain business activities should be taxed under the GST framework.
The “AAYUDH-MOSX” mosquito repellent, classified under HSN 3808 91 91, attracts an 18% GST rate. Despite being an Ayurvedic product, it falls under the non-medicinal category for GST purposes.