GST classification of beauty and skin care preparations applies at the scheduled rate, excluding traditional items like kajal and sindur. Beauty and make up preparations and preparations for the care of the skin (other than medicaments), including sunscreen and suntan products and manicure and pedicure preparations, are classified together; traditional cosmetic items such as kajal, kumkum, bindi, sindur and alta are expressly excluded. A scheduled goods tax rate applies to these classified products, and the entry has been amended by a notification that previously listed kajal pencil sticks under a separate subheading.
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Provisions expressly mentioned in the judgment/order text.
GST classification of beauty and skin care preparations applies at the scheduled rate, excluding traditional items like kajal and sindur.
Beauty and make up preparations and preparations for the care of the skin (other than medicaments), including sunscreen and suntan products and manicure and pedicure preparations, are classified together; traditional cosmetic items such as kajal, kumkum, bindi, sindur and alta are expressly excluded. A scheduled goods tax rate applies to these classified products, and the entry has been amended by a notification that previously listed kajal pencil sticks under a separate subheading.
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