Herbal Body Oil for soft, smooth, glowing & healthy skin attracts GST @28%
Last updated: 14 September 2023
Court :
AAR, West Bengal
Brief :
The AAR, West Bengal, in Indranil Chatterjee [Advance Ruling No. 19/WBAAR/2023-24 dated August 10, 2023] held that, Jac Olivol Body Oil which serves the primary function of care of skin and not cure of skin will be classified under HSN 3304 and attracts GST @ 28%.
Citation :
Advance Ruling No. 19/WBAAR/2023-24 dated August 10, 2023
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Bimal Jain
Published in GST
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