Case LawUP ADRG 77/2021
Surya Ayurved ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- May 27, 2021
- Type:
- Advance Ruling
- Members:
- Vivek Arya, Abhishek Chauhan
Subject
Himsa Plus Oil merits classification under Chapter heading 3305.90 and attracts GST @ 18%
Classification
Summary
Question Applicable GST rate on Himsa Plus Oil, which is a ayurvedic hair oil used for various hair disease and headache)? Answer :- The product Himsa Plus Oil is poured on hair for beautification or promoting attractiveness as the same i…
Judgement
1. M/s Surya Ayurved, 110A(1), Patel Nagar, GT Road, Kanpur-208007 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09ATXPS8213K1ZP. 2. The applicant has sought advance ruling on following question- (1) Applicable GST rate on Himsa Plus Oil, which is a ayurvedic hair oil used for various hair disease and headache. 3. As per declaration given by the appli…