https://www.taxtmi.com/caselaws?id=415501 Himsa Plus Oil was held not to be an Ayurvedic medicament under Chapter 30 because Chapter 30 excludes preparations of headings 3303 to 3307 even where therapeutic or prophylactic claims are made. The label described it as a herbal cool oil for relief from stress, pain, dandruff, hair fall and headache, but this was not treated as evidence of treatment of disease, illness or injury. The absence of dosage instructions, physician guidance and proof of manufacture in strict accordance with authoritative Ayurvedic formulae supported classification as a hair oil/preparation for use on the hair under Chapter 3305, attracting GST at 18%. en-us Thu, 27 May 2021 00:00:00 +0530 Sat, 29 Mar 2025 13:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415501 Himsa Plus Oil was held not to be an Ayurvedic medicament under Chapter 30 because Chapter 30 excludes preparations of headings 3303 to 3307 even where therapeutic or prophylactic claims are made. The label described it as a herbal cool oil for relief from stress, pain, dandruff, hair fall and headache, but this was not treated as evidence of treatment of disease, illness or injury. The absence of dosage instructions, physician guidance and proof of manufacture in strict accordance with authoritative Ayurvedic formulae supported classification as a hair oil/preparation for use on the hair under Chapter 3305, attracting GST at 18%. Case-Laws GST Thu, 27 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415501