In re Akansha Hair & Skin Care Herbal Unit Pvt Ltd (GST AAR West Bengal)
Also Read AAAR Ruling- AAAR on classifications of skin care preparations as Medicaments / Cosmetics
1. The Applicant manufactures skin care preparations and wants an Advance Ruling on the Classification of 33 of its products. The Applicant declares that the question raised in this Application is not pending or decided in any proceedings under the CGST / WBGST Act, 2017 (hereinafter the GST Act). The officer concerned has not objected to the admission of the application. As such, the question raised is admissible for Advance Ruling under section 97 (2) (a) of the GST Act. The Application is, therefore, admitted.
2. The Applicant argues that its skin care preparations are Ayurvedic Medicaments. They are meant for therapeutic or prophylactic uses, put up in packaging for retail sale and entirely correspond to the description of goods under HSN 3004 [serial no. 63 of Notification No. 1/2017-CT(Rate) dated 28/06/2017], and, therefore, taxable under Schedule II.
3. The Applicant has submitted a list of these 33 manufactured products and their description as per the product label for review in Annexure X of their submission, which is given below:
