Page 97 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] IN RE : SUNIL KUMAR GEHLOT 335
Further, Principle of Specificity (product specific entry cannot
be overridden by general/residuary entry) as has been outlined by
Hon’ble Supreme Court in Dunlop India Ltd. and Madras Rubber Fac-
tory Ltd. v. UOI and Others - 1983 (13) E.L.T. 1566 (S.C.).
6. In view of the foregoing, we rule as follows :-
RULING
7. Psyllium Husk Powder, a preparation made from Psyllium Plant or
its parts is classifiable under HSN 12119032 and attracts GST @ 5% (CGST 2.5% +
SGST 2.5%) as provided under Notification No. 1/2017-Central Tax (Rate), dated
28-6-2017 (as amended).

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2020 (38) G.S.T.L. 335 (A.A.R. - GST - Raj.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
RAJASTHAN
S/Shri J.P. Meena, Member (Central Tax) and Hemant Jain,
Member (State Tax)
IN RE : SUNIL KUMAR GEHLOT

Advance Ruling No. RAJ/AAR/2020-21/01, dated 6-5-2020
Henna powder - Henna/Mehendi powder has a natural property of
dye/tanning and generally used as hair dye - Tariff Items 1404 10 11 to 1404 10
90 already omitted from Custom Tariff Act, 1975 vide Finance Act, 2006, dated
18-4-2006 - Hence, henna powder rightly classifiable under Heading 3305 ibid
as preparations for use on the hair and covered under amended Notification
No. 41/2017-C.T. (Rate) of the principal Notification No. 1/2017-C.T. (Rate) and
attracts GST @ 18% (CGST 9% + SGST 9%). [para 5]
Ruling in favour of department
REPRESENTED BY : Shri Pardeep Jain, Authorised Representative, for the
Assessee.
[Order]. - At the outset, we would like to make it clear that the provi-
sions 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.), Wa-
ter Works Road, Sojat City, District-Pali, Rajasthan 306104 (hereinafter the appli-
cant) is fit to pronounce advance ruling as it falls under the ambit of the Section
97(2)(a) given as under :-
(a) Classification of any goods or services or both;
Further, the applicant being a registered person (GSTIN is
08AAUHS7425M1Z6 as per the declaration given by him in Form ARA-01) the

GST LAW TIMES  16th July 2020  97