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GST - Highlights / Catch Notes

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Classification of goods - JAC OLIVOL BODY OIL - When the product ...

Case Laws     GST

September 2, 2023

Classification of goods - JAC OLIVOL BODY OIL - When the product itself proclaims to ‘apply daily before or after bath all over your body’, it is difficult for us to accept that people ordinarily buys it for treating of an ailment - the item namely JAC OLIVOL BODY OIL is commonly understood as a ‘preparations for the care of skin’ thereby considered to be a cosmetic product used to get soft and smother skin and not considered as a medicament used for the treatment or prevention of any disease or ailment. - Liable to GST - AAR

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