Himsa Plus Oil merits classification under Chapter heading 3305.90 and attracts GST @ 18%
Classification of goods— In the instant case, the applicant has sought advance ruling on following question-
Applicable GST rate on Himsa Plus Oil, which is a ayurvedic hair oil used for various hair disease and headache.
The product Himsa Plus Oil is poured on hair for beautification or promoting attractiveness as the same is in the nature of cosmetics defined as above. Moreover as per Chapter Note 1(e) of Chapter 30 of the Customs Tariff Act, 1975, Chapter 30 does not cover preparations of heading 3303 to 3307, even if they have therapeutic or prophylactic properties. As such, the product Himsa Plus Oil is predominantly a hair oil (i.e. preparations for use on the hair) meriting classification under Chapter sub-heading 330590 and attracts GST @ 18%
Held that— Himsa Plus Oil merits classification under Chapter heading 3305.90 and attracts GST @ 18%
Himsa Plus Oil merits classification under Chapter heading 3305.90 and attracts GST @ 18%
Classification of goods— In the instant case, the applicant has sought advance ruling on following question-
Applicable GST rate on Himsa Plus Oil, which is a ayurvedic hair oil used for various hair disease and headache.
The product Himsa Plus Oil is poured on hair for beautification or promoting attractiveness as the same is in the nature of cosmetics defined as above. Moreover as per Chapter Note 1(e) of Chapter 30 of the Customs Tariff Act, 1975, Chapter 30 does not cover preparations of heading 3303 to 3307, even if they have therapeutic or prophylactic properties. As such, the product Himsa Plus Oil is predominantly a hair oil (i.e. preparations for use on the hair) meriting classification under Chapter sub-heading 330590 and attracts GST @ 18%
Held that— Himsa Plus Oil merits classification under Chapter heading 3305.90 and attracts GST @ 18%