Shukla Ashar Impex Pvt. Ltd ., In re

Date: September 17, 2020

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Sanjay Saxena, Mohit Agrawal
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Subject Matter

‘AAYUDH-MOSX’, a mosquito repellent is classifiable under HSN 3808 91 91 attracting GST @18%

Classification

Summary

Question: “Product Aayudh-Mosx whether classifiable under Heading 30049011 or 38089191?” Answer: The product i.e. ‘AAYUDH-MOSX’, is a mosquito repellent and hence, it is classifiable under Chapter Heading No. 3808 91 91 of the…

The applicant, M/s. Shukla Ashar Impex Private Limited, 205, Nr. Vivekananda Statue, Yagnik Road, Rajkot (herein after referred to as the “applicant” for the sake of the brevity) is engaged in the manufacturing of Mosquito Repellent, named it as “AAYUDH- MOSX”, which is their brand name. They are manufacturing the above item for the purpose of use on the skin toward off mos…

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