AAR: Henna/Mehendi to be classified as Preparations for use on hair under Heading 3305

Rajasthan AAR categorizes Henna under Heading 33 chargeable @18% GST; Observes that Henna and Mehendi are same product with different names obtained from Mehendi tree and that Henna powder is generally used as a hair dye due to its natural tanning properties thus, is classifiable as preparations for use on the hair i.e. under 3305; Negates Applicant’s classification that Henna Powder was found in HSN code 14041019 thus, chargeable @5% while observing that the tariff items 1...