Shaving Foam Not Same as Shaving Cream Due to Chemical and Commercial Differences: AAR West Bengal

In re McNROE Consumer Products Private Limited (GST AAR West Bengal)

The applicant, McNROE Consumer Products Pvt. Ltd., engaged in the FMCG business in the personal hygiene segment, sought an advance ruling on two issues: whether shaving foam and shaving cream are the same product classifiable under HSN 33071010, and whether 5% GST applies to all products falling under HSN 330710 pursuant to Notification No. 09/2025 – Central Tax (Rate) dated 17.09.2025.

The applicant submitted that shaving cream and shaving foam serve the identical purpose of softening facial hair and fa

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