Indranil Chatterjee ., In re
Date: August 9, 2023
Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): Tanisha Dutta, Joyjit Banik
Subject Matter
'Jac Olivol Herbal Body Oil' is a cosmetic under HSN 3304
Summary
The ruling describes a case where an applicant intends to produce a body oil and the question at hand is whether the product should be classified as a medicament or a cosmetic. The applicant argues that the product has therapeutic properties and is p…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BANGAL 1.1 At the outset, we would like to make it clear that the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made…