Indranil Chatterjee ., In re
Date: February 28, 2024
Subject Matter
No ruling on classification of 'Jac Olivol Herbal Body Oil' as members differ
Summary
The case revolves around the classification of 'Jac Olivol Body Oil' under the GST Tariff, specifically whether it should be classified as a medicament under HSN 3004 or a cosmetic product under HSN 3304. The dispute arises due to the product…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017’ and the ‘SGST Act, 2017’) are in pari materia and have the same provisions in like matt…