Classification of Skin Care Products under GST: Appellate Authority modifies AAR Order

The Appellate Authority for Advance Ruling (AAAR), West Bengal has recently modified an order passed by the AAR by holding that skin preparations are classifiable as cosmetics or soaps under the GST regime. Earlier, the AAR, in its order held that skin preparations are classifiable as Medicament under heading 3004 only when its used primarily for cure from or treatment or mitigation of or for…