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 facilitating smooth shaving. It contended that both share similar composition and essential character, differing only in form and method of application—shaving cream being a semi-solid emulsion requiring manual lathering, and shaving foam being a pre-lathered aerosol product. On this basis, it argued that shaving foam should also be classified under HSN 33071010 and be eligible for 5% GST, similar to shaving cream.
The Authority examined the shaving process and noted that shaving typically involves three stages: pre-shave preparation, lathering during shaving, and post-shave treatment. It observed that various products such as shaving soap, shaving cream, shaving gel, and shaving foam are used in the lathering stage, each differing in physical properties and method of application. In particular, shaving foam contains propellants and is dispensed as pre-formed lather, whereas shaving cream requires manual lathering.
