2020 (6) TMI 488

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....ons of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the "GST Act". • The issue raised by M/S Sunil Kumar Gehlot (Sunil Kumar & Co.), Water Works Road, Sojat City, District-Pali, Rajasthan 306104 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (a) given as under: - (a) Cla....

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.... aid in the classification of their product henna powder under GST regime. • At the outset, it is worth noting that while filing application for registration under GST Laws, the list of goods mentions the Chapter 14 for henna powder. The HSN code no. 14041019 specifically mentions "Henna Powder" and so the applicant has mentioned the classification of their product henna powder under chapter 14 and accordingly, the rate of GST applicable is 5. The applicant submits that when the GST portal itself specifies the HSN code for henna powder as 14041019, there is no doubt that the said product is covered under chapter 33. Therefore, the classification of the product mehandi/henna powder should be confirmed under HSN code 14041019. Th....

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.... case, the classification should be confirmed under HSN code 1404 with GST rate of 5%. 2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT Whether henna is classifiable under chapter 14 or 33? 3. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 04.03.2020 at Room no. 2.29 NCRB, Statue Circle, Jaipur. Shri Pardeep Jain, C.A. (Authorised Representative) of applicant appeared for PH. During the PH, he reiterated the submissions already made in the application and requested for early disposal of the application. 4. COMMENTS OF THE JURISDICTIONAL OFFICER Th jurisdictional officer (Assistant Commercial Tax Officer), State Tax, Ward-I , Circle-Pali, Zone-Pali, Kar Bhawan, Commercial Taxes Department,....

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....nonette tree, and the Egyptian privet,^[1] the sole species of the genus Lawsonia. • From the above definition we observe that Henna and Mehendi are same product with different names and is obtained from Mehendi tree. Dried leaves of Henna/ Mehendi are collected and further grinded to obtain Mehndi/Henna powder. • Now, to examine classification of Henna / Mehendi powder under CGST Act, 2017 and allied acts, Custom Tariff Act, 1975 were consulted. We observe that the tariff items 14041011 to 14041090 has already been omitted from the custom tariff Act, 1975 vide the Finance Act,2006 [No. 21 of 2006] dated 18th April, 2006 and hence no such tariff item is available in Customs Tariff Act, 1975. The relevan....