TaxTMI 
TaxTMI 
2022 (9) TMI 782
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....g, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- for SGST and Rs. 5,000/- for CGST towards the fee for Advance Ruling. The Applicant has declared that the questions raised in the application have neither been decided by nor are pending before any authority under any provisions of the GST Act. The application is therefore, admitted. 4. Brief facts of the case: The applicant M/s. IncNut Lifestyle Retail Private Limited is in the business of manufacturing hair oil, shampoos etc., some of which are cosmetics and others Ayurvedic medicaments. They have obtained AYUSH license for each of their product. They are desirous of ascertaining whether the products manufactured by them (52 in number) are cosmetics or medicaments. Hence this application. 5. Questions raised: Whether the products manufactured by him under the licences issued by AYUSH department of Government of Telangana and sold as Ayurvedic products fall under HSN No. 30.04 or under HSN 3304 o....
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....ristar Super Shield Sub Block Leave-In Condition h) Sushant No-Frizz Moisture Solution Leave-In Conditioner C. For treatment of facial disorders: (a) Ekansh Hydro Tonic Moisturizing Face Cream (b) Kavan Hydralite Moisturising Face Gel (c) Siddh HydraPlenish Moisturizing Face Lotion (d) Anudha Glow Restore Moisturizing Face Lotion (e) Sthavi Hydroplenish Moisturizing Face Cream (f) Niraj HydroMatte Oil Free Face Gel D. For treatment of mouth and oral disorders: (a) Shastra Oil Pulling Oral Care Oil (b) Shuchit Oil Pulling Oral Care Oil (c) Varta Oil Pulling Oral Care Oil 12.8. E. For treatment of hair disorders: (a) Prachay Serum- for moderate hair fall (b) Pragath Serum- for severe hair fall (c) Rudhi Serum-for intense hair fall (a) Suyam Hair Growth with Dandruff Care Serum- for moderate (b) dandruff (d) Paratitih Hair Growth with Dandruff Care Serum-for severe dandruff (e) Vithan Pro Hair Growth Serum (f) Nuyantra Pro Hair Growth Serum with Dandruff Care (g) Samroha Advance Hair Growth....
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....sters and diagnostic test kits, specified in List 1 appended to this Schedule 2.5 181A 30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia] 2.5 II 62 3003 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments 6 63 3004 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administ....
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....Courts have to see what the people who actually use the product understand the product to be. If a product's primary function is "care" and not "cure", it is not a medicament. Cosmetic products are used in enhancing or improving a person's appearance or beauty, whereas medicinal products are used to treat or cure some medical condition. A product that is used mainly in curing or treating ailments or diseases and contains curative ingredients even in small quantities is to be branded as a medicament." Further the Hon'ble Apex Court of India in the case of Commissioner of Central Excise vs. Hindustan Lever Ltd. (25.08.2015 - SC) (2015) 10 SCC 742 has addressed this issue as follows: "To put it in a nutshell, if a particular product is substantially for the care of skin and simply because it contains subsidiary pharmaceutical or antiseptic constituents or is having subsidiary curative or prophylactic value, it would not become medicament and would still qualify as the product for the care of the skin. There would be certain products which would be purely for the care of skin and certain other products would be clearly medicament and such cases may not pose....
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....as seen from the literature submitted differ therefore a conclusion for each of the products are made as follows: A. For treatment of Hair: S.NO PRODUCT NAME Purpose/Label Description of product in the material Indication for cure/care Conclusion of AA 1 Vapra Root Stimulating Hair Oil Herbal Ingredients No indication for curing or treating any ailment or disease Not a medicament hence falls under Chapter 3304 Doctor Formulated Silicone free Safe and Effective 2 Niryath Root Stimulating Hair Oil Herbal Ingredients No indication for curing or treating any ailment or disease Not a medicament hence falls under Chapter 3304 Doctor Formulated Silicone free Safe and Effective 3 Vanya Root Simulating Hair Oil Herbal Ingredients No indication for curing or treating any ailment or disease Not a medicament hence falls under Chapter 3304 Doctor Formulated Silicone free Safe and Effective 4 Jeevath Root Stimulating Hair Oil Herbal Ingredients No indication for curing or treating any ailment or disease Not a medicament hence falls under Chapter 3304 ....
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....uring or treating any ailment or disease Not a medicament hence falls under Chapter 3304 Safe and effective Expert formulated No harmful chemicals 5 Dhavath Hair Fall Shampoo Hair Fall Shampoo Herbal Ingredients No indication for curing or treating any ailment or disease Not a medicament hence falls under Chapter 3304 Doctor Formulated Sulphate and Paraben Free Safe and Effective 6 Dhavath Hair Fall Shampoo (Men care) Hair Fall Shampoo Herbal Ingredients No indication for curing or treating any ailment or disease Not a medicament hence falls under Chapter 3304 Doctor Formulated Sulphate and Paraben Free Safe and Effective 7 Vikleda Deep Conditioning Shampoo for Dry hair Shampoo for Dry hair Herbal Ingredients No indication for curing or treating any ailment or disease Not a medicament hence falls under Chapter 3304 Doctor Formulated Sulphate and Paraben Free Safe and Effective 8 Vikleda Deep Conditioning Shampoo for Dry hair(Men) Shampoo for Dry hair Herbal Ingredients No indication for curing or treating any ailment or disease Not a medicament hence falls under Chap....
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....3003. Reduces Tooth Sensitivity Improves Oral Hygiene Removes Dental Plaque E. For treatment of hair disorders: S.NO PRODUCT NAME Purpose / Label Description of product in the material Indication for cure/care Conclusion of AA 1 Tarunya Basil Infused Skin Tightening Face Serum Helps retain moisture in skin No indication for curing or treating any ailment or disease Not a medicament hence falls under Chapter 3304 Reduces fine lines and wrinkles Gives healthy glow to skin 2 Nishkruth Intense Spot-rectify face serum Reduces Post Acne Spots and scars on skin No indication for curing or treating any ailment or disease Not a medicament hence falls under Chapter 3304 Heals post-acne pigmentation Gives healthy glow to skin 3 Alokha VC Brightening Face Serum For lightening tan & Achieving Perfect Skin Complexion No indication for curing or treating any ailment or disease Not a medicament hence falls under Chapter 3304 4 Prastha firm restore Face Serum Improve the visual science of skin Ageing No indication for curing or treating any ailment or disease Not a medicament h....
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....rmatitis commonly known as Dandruff. Medicament falling under HSN 3003. Doctor Formulated Silicone free Safe and Effective 15 Nuyantra Pro Hair Growth Serum with Dandruff Care Hair Growth Serum with Dandruff Care Herbal Ingredients The label indicates treatment /cure of a medical condition, i.e., Sedorrhoeic Dermatitis commonly known as Dandruff. Medicament falling under HSN 3003. Doctor Formulated Sulphate free Safe and Effective 16 Nibhida Advanced Hair growth Serum with Dandruff Care Hair growth Serum with Dandruff Care Herbal Ingredients The label indicates treatment /cure of a medical condition, i.e., Sedorrhoeic Dermatitis commonly known as Dandruff. Medicament falling under HSN 3003. Doctor Formulated Sulphate free Safe and Effective 17 Pratitih Hairgrowth with dandruff care serum For Severe Dandruff Reduces Severe Dandruff The label indicates treatment /cure of a medical condition, i.e., Sedorrhoeic Dermatitis commonly known as Dandruff. Medicament falling under HSN 3003. Soothes scalp from itching Promotes Hair Regrowth 18 Nipun Lotus Infused Skin Clarifying....