Page 99 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] IN RE : SUNIL KUMAR GEHLOT 337
The extracts from the Agenda item are produced for the sake of
convenient reference as follows :-

S. Descrip- HSN Present Recom- Comments of the
No. tion GST mended Fitment Committee
rate GST
rate
13 Mehandi 3305/ 18% 5% 1. Henna powder fall-
paste in 1404 ing under heading 1404
cones attracts 5% GST.
2. Henna used as prepa-
ration for hair is classified
under heading 3305 and
attracts GST at the rate of
18%.
3. To avoid disputes,
fitment committee rec-
ommends 5% GST rate
for mehandi paste in
cones.

Therefore, in light of the above cited extracts, which are relevant in the present
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 4-3-2020
at Room No. 2.29 NCRB, Statue Circle, Jaipur, Shri Pardeep Jain, C.A. (Author-
ised 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
The jurisdictional officer (Assistant Commercial Tax Officer State Tax,
Ward-1, Circle-Pali, Zone-Pali, Kar Bhawan, Commercial Taxes Department,
Mandia Road, Near LIC Office, Pali, Rajasthan 306401) has submitted his com-
ments vide email dated 3-1-2020 which are as under :-
“Artificial Heena & Heena Cones covered under chapter 33.
Rate of Artificial Heena & Heena Product is classified under heading 3305
& attracts GST @ 18%.
Its cosmetic items.”
5. Findings, Analysis & Conclusion :
• While going through the submissions, we observe that the applicant
is engaged in manufacture of hair dye powder in Sojat city and in-
tends to manufacture Mehandi/Henna powder in future.
• The applicant has stated in his submissions that while filing applica-
tion for registration under GST, he observed that his goods i.e.
Henna powder was found in HSN Code 1404 10 19 so he according-
ly classified his good in Chapter 14 with rate of GST 5%. The appli-
GST LAW TIMES  16th July 2020  99