Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
Classification of Mehendi/Henna Powder under GST as per Ruling Authority The ruling authority classified mehendi/henna powder under Chapter 33 for GST purposes, subject to an 18% GST rate (CGST 9% + SGST 9%). This decision was ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of Mehendi/Henna Powder under GST as per Ruling Authority
The ruling authority classified mehendi/henna powder under Chapter 33 for GST purposes, subject to an 18% GST rate (CGST 9% + SGST 9%). This decision was based on the nature of henna/mehendi as a dye derived from the Lawsonia inermis plant, Customs Tariff Act amendments, and Notification No. 41/2017 regarding preparations for hair use. The applicant's reliance on HSN code 14041019 for henna powder was not accepted, leading to the conclusion that mehendi/henna powder is classified under Chapter 33 and attracts an 18% GST rate.
Issues: Classification of goods under GST - Henna/Mehendi powder.
Analysis: 1. Submission and Interpretation of the Applicant: The applicant, engaged in manufacturing hair dye powder, seeks clarification on the classification and GST rate for future production of mehandi/henna powder. The applicant relied on the HSN code 14041019 for henna powder during GST registration, indicating classification under Chapter 14 with a 5% GST rate. The applicant referenced amendments and fitment committee recommendations to support the classification under HSN code 1404 with a 5% GST rate.
2. Questions on Which the Advance Ruling is Sought: The primary question is whether henna should be classified under Chapter 14 or 33 for GST purposes.
3. Personal Hearing: The applicant was granted a personal hearing where the authorized representative reiterated the application's submissions, emphasizing early disposal.
4. Comments of the Jurisdictional Officer: The jurisdictional officer classified artificial henna and henna products under Chapter 33, attracting an 18% GST rate as cosmetic items.
5. Findings Analysis & Conclusion: The ruling authority considered the nature of henna/mehendi as a dye derived from the Lawsonia inermis plant. Analyzing the Customs Tariff Act, 1975 amendments, the authority noted the omission of relevant tariff items, leading to the classification of henna/mehendi powder under Chapter 33. Referring to Notification No. 41/2017, the authority concluded that henna/mehendi powder falls under preparations for hair use, attracting an 18% GST rate (CGST 9% + SGST 9%).
6. Ruling: The ruling confirmed that mehendi/henna powder falls under Chapter 33 and is subject to an 18% GST rate (CGST 9% + SGST 9%).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI Drafter ✕
TaxTMI 
