https://www.taxtmi.com/caselaws?id=450844 The AAAR considered classification of JAC OLIVOL BODY OIL under HSN 3004 (medicament) or HSN 3304 (cosmetic) for GST purposes. One member held the product satisfied the ingredients test for medicament classification under HSN 3004, citing drug license approval and medicinal constituents. The other member applied the common parlance test, distinguishing between "cure" and "care," concluding the product functions as skincare rather than medicine, warranting HSN 3304 classification. Due to disagreement between members, no advance ruling could be issued under Section 101(3) of GST Act, rendering the original ruling inoperative. en-us Thu, 29 Feb 2024 00:00:00 +0530 Mon, 28 Apr 2025 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450844 The AAAR considered classification of JAC OLIVOL BODY OIL under HSN 3004 (medicament) or HSN 3304 (cosmetic) for GST purposes. One member held the product satisfied the ingredients test for medicament classification under HSN 3004, citing drug license approval and medicinal constituents. The other member applied the common parlance test, distinguishing between "cure" and "care," concluding the product functions as skincare rather than medicine, warranting HSN 3304 classification. Due to disagreement between members, no advance ruling could be issued under Section 101(3) of GST Act, rendering the original ruling inoperative. Case-Laws GST Thu, 29 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450844