Herbal Body Oil for soft, smooth, glowing & healthy skin attracts GST @28%

Last updated: 14 September 2023
Quick Summary
The West Bengal Authority for Advance Ruling (AAR) has determined that Jac Olivol Body Oil, primarily used for skin care, falls under HSN 3304 and is subject to a 28% Goods and Services Tax (GST). The applicant had argued for classification as a medicament under HSN 3004, attracting a 12% GST. However, the AAR concluded that the product's main purpose is to care for skin, as indicated by its labelling, rather than to cure ailments, thus classifying it as a cosmetic.

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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