Case LawRAJ/AAR/2020-21/01
Sunil Kumar Gehlot ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- May 6, 2020
- Type:
- Advance Ruling
- Members:
- J P Meena, Hemant Jain
Subject
Henna/Mehendi powder classifiable under HSN 3305 and attracts GST@18%
Classification
Summary
It is well known fact that Henna/Mehendi powder has a natural property of dye/tanning and is generally used as hair dye. Therefore, we observe that the product is rightly classifiable under chapter heading 3305 as preparations for use on the hair and…
Judgement
Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisi…