GST on personal care and cosmetic products covers deodorants, shaving items and room deodorisers; classification clarified. The schedule applies GST @ 18% to pre shave, shaving and after shave preparations, personal deodorants, bath preparations, depilatories, other perfumery, cosmetic or toilet preparations not elsewhere specified, and to prepared room deodorisers whether or not perfumed or having disinfectant properties, while excluding odoriferous preparations that operate by burning and traditional incense items; a clarification on classification of baby wipes and facial tissues is referenced to Circular No. 52/26/2018 paragraph 8.
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Provisions expressly mentioned in the judgment/order text.
GST on personal care and cosmetic products covers deodorants, shaving items and room deodorisers; classification clarified.
The schedule applies GST @ 18% to pre shave, shaving and after shave preparations, personal deodorants, bath preparations, depilatories, other perfumery, cosmetic or toilet preparations not elsewhere specified, and to prepared room deodorisers whether or not perfumed or having disinfectant properties, while excluding odoriferous preparations that operate by burning and traditional incense items; a clarification on classification of baby wipes and facial tissues is referenced to Circular No. 52/26/2018 paragraph 8.
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