The Uttar Pradesh Appellate Authority of Advance Ruling (AAAR) while upholding the AAR’s ruling held that 18% GST is applicable on Odomos.
The Appellant, M/s. Dabur India Ltd. is a Private Limited Company, resident in India, and is engaged in the manufacture of various Fast-Moving Consumer Goods (FMCG) under various product categories such as Hair Care, Oral Care, Health Care, Skin Care, Home Care, Foods, etc.
The Applicant submitted an application for Advance Ruling with an issue for the classification of the product Odomos being manufactured and supplied by them.
The AAR ruled that Odomos is well covered under Chapter 38 of the Customs Tariff Act and is classified under HSN 38089191.
However, the appellant being aggrieved by the AAR’s ruling filed the appeal before the AAAR.
The Coram of Amrita Soni and Ajay Dixit ruled that all the factors relevant for classification under the Customs Tariff lead to the classification of the Applicants’ product “Odomos” under heading no. 38089191, be it the rules for the interpretation of the said tariff, the common parlance test, its chemical composition, or its usage and way of working.
Hence, the AAAR concluded that Odomos is a mosquito repellent and has to be classified under Chapter Heading 3808 9191 of the Customs Tariff Act.
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