Levy of GST— The present appeal has been filed by the appellant against the Advance Ruling order.

The appellant is registered with the GST department for manufacture of hair dye powderand intends to manufacture Mehandi/Henna powder in future, therefore, Appellant filed an application for Advance Ruling before the Rajasthan Authority for Advance Ruling  seeking clarification whether henna is classifiable under chapter 14 or 33 of GST Tariff?

AAR has observed that Henna/Mehendi powder has a natural property of dye/tanning and is generally used as hair dye and issued ruling vide their order dated 06.05.2020 that Mehendi /Henna powder is covered under Chapter 33 and will attract GST @18%

Aggrieved by the Ruling above, the Appellant has preferred the present appeal before this forum. 

Held that— the condonation application filed by the appellant is hereby rejected and appeal is also rejected accordingly.