https://www.taxtmi.com/caselaws?id=442503 AAR West Bengal ruled that JAC OLIVOL BODY OIL is classified as a cosmetic under Heading 3304 rather than a medicament. The authority determined that despite containing ingredients regulated under the Drugs and Cosmetics Act, the product's primary purpose is skin care as evidenced by marketing claims of "soft, smooth, glowing and healthy skin" and instructions for daily application after bathing. Following SC precedent in Alpine Industries case regarding lip salve classification, the authority held that products must have therapeutic or prophylactic uses and be manufactured primarily to control or cure disease to qualify as medicaments. The product is taxed accordingly under GST Act. en-us Thu, 10 Aug 2023 00:00:00 +0530 Mon, 21 Apr 2025 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442503 AAR West Bengal ruled that JAC OLIVOL BODY OIL is classified as a cosmetic under Heading 3304 rather than a medicament. The authority determined that despite containing ingredients regulated under the Drugs and Cosmetics Act, the product's primary purpose is skin care as evidenced by marketing claims of "soft, smooth, glowing and healthy skin" and instructions for daily application after bathing. Following SC precedent in Alpine Industries case regarding lip salve classification, the authority held that products must have therapeutic or prophylactic uses and be manufactured primarily to control or cure disease to qualify as medicaments. The product is taxed accordingly under GST Act. Case-Laws GST Thu, 10 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442503