Shaving Cream Eligible for 5% GST, Shaving Foam Classified Separately at 18%: AAR [Read Order]
Under tariff classification Shaving cream has found its entry in tariff item 33071010. The rest of the pre-shave, shaving, or after-shave preparations are included in tariff item 33071090.
![Shaving Cream Eligible for 5% GST, Shaving Foam Classified Separately at 18%: AAR [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129155-shaving-creamjpg.webp "Shaving Cream Eligible for 5% GST, Shaving Foam Classified Separately at 18%: AAR [Read Order]")
The West Bengal Authorityfor Advance Ruling (WBAAR) has clarified the Goods and Services Tax (GST) treatment of shaving products, ruling that shaving cream qualifies for the concessional 5% rate, while shaving foam is classified separately and taxed at 18%. The applicant, McNROE Consumer Products Pvt. Ltd., owner of brands like Wild Stone and Secret Temptation, had sought clarity...
The West Bengal Authorityfor Advance Ruling (WBAAR) has clarified the Goods and Services Tax (GST) treatment of shaving products, ruling that shaving cream qualifies for the concessional 5% rate, while shaving foam is classified separately and taxed at 18%.
The applicant, McNROE Consumer Products Pvt. Ltd., owner of brands like Wild Stone and Secret Temptation, had sought clarity on whether shaving foam could be treated as shaving cream for tax purposes.
The applicant submitted that both shaving cream and shaving foam share similar ingredients such as glycerin, menthol, etc, and they pointed out that both shaving cream and shaving foam serve the same purpose of softening beard hair and lubricating skin for shaving. Also, they differ only in form — cream requires manual lathering, while foam is pre-lathered and dispensed via aerosol.
They contended that shaving foam should be classified under HSN 33071010 and taxed at 5%, citing functional equivalence and legislative intent.
The revenue has not expressed any view on the merit of the instant case.
After concerning the matter, the authority observed that shaving cream is a rich emulsion of oils and fatty acids, while shaving foam contains a liquid soap base with hydrocarbon propellants. They also pointed out that chemically and commercially, the two are distinct. Customers do not treat them as interchangeable products.
The authority noted that “both shaving cream and shaving foam are included in HSN code 3307. While the former is covered by tariff item 33071010, the latter is covered by item no. 33071090 which is a broad entry covering all pre-shave, shaving or after shave preparations except shaving cream.”
The bench of Shafeeq S and Jaydip Kumar Chakrabarti confirmed that shaving cream and shaving foam are not the same product. Shaving cream, shaving lotion, and after-shave lotion are taxed at 5% GST, and shaving foam falls under the residual category and is taxed at 18% GST.
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