Rate of DVAT in cosmetics items

[S.C. WADHWA]

Please advise us the rates of DVAT of the following cosmetics items individually.

Cosmetic Items
S.No.	Product	Description	Unit/Qty	Price
1	Aloe Vera Soap	Therapeutic Soap	1 soap	70
2	Saumya Neem Soap	Moisturising Soap with coconut & neem oil	1 soap	70
3	Naturo Milk Soap	Moisturising Soap with aloe, milk & lemongrass	1 soap	70
4	Naturo Aloe Soap	Moisturising Soap with aloe vera	1 soap	70
	PalmaRosa Soap	Moisturising Soap with rose	1 soap	70
5	Natural Face Scrub	Radiant & soft skin, removes dark circles	80 gm	180
6	Natural Mud Pack	Removes spots, blemishes & marks	90 gm	225
7	Natural Body Scrub	Tones skin, Reduces dark circles & wrinkles	50 gm	180
8	Natural Hair Therapy (Shampoo)	Conditioning Shampoo made with herbs	120 gm	180
9	Bee Salve Apricot Face Cream	Moisturising Face Cream	90 gm	300
10	Bee Salve Lip Balm	Lip Balm and Moisturiser with Apricot Oil	20 gm	120
11	Bee Salve Crack Cream	Skin Healing Cream	20 gm	135
12	Natural Hair Oil	Amla Bringhraj with Sesame Oil	50 ml	160
13	Ayurvedic Massage Oil	Bala & Chirchita with Mustard Oil	50 ml	145
14	Ayurvedic Baby Oil	Bala & Chirchita with Mustard Oil	50 ml	145
15	AquaRosa: Natural Rose Water	Face Cleanser, Astringent, Anti-inflammatory and Antiseptic	60 ml	105

 

[YAGAY andSUN]

THE THIRD SCHEDULE TO DELHI VAT

(See section 4)

(Rate of 4% enhanced to 5% w.e.f 13.01.2010)

Entry No. 187 (iii).

Cosmetics, perfumery and toilet goods including soaps,shampoos and hair oil but not including tooth brushes,

 

toothpaste, tooth powder and kumkum.

 

 

 

AI Summary

VAT classification for cosmetics confirms soaps, shampoos and hair oil fall under the taxed category with specified exclusions. Under the Third Schedule to the Delhi VAT, cosmetics, perfumery and toilet goods are classified together and subject to the schedule rate (increased effective 13.01.2010). The schedule explicitly includes soaps, shampoos and hair oil within that taxable category and explicitly excludes toothbrushes, toothpaste, tooth powder and kumkum from it.