Olivol Body Oil Takes Care Of The Skin, And Doesn’t Cure Skin, Attracts 28% GST: AAR

The West Bengal Authority of Advance Ruling has ruled that Olivol Body Oil takes care of the skin but does not cure it. Olivol Body Oil is covered under tariff heading 3304.The bench of Tanisha Dutta and Joyjit Banik has observed that olivol body oil is commonly understood as preparations for the care of skin, thereby being considered a cosmetic product used to get soft and smoother. The bench of Tanisha Dutta and Joyjit Banik has observed that olivol body oil is commonly understood as preparations for the care of skin, thereby being considered a cosmetic product used to get soft and smoother skin and not a medicament used for the treatment or prevention of any disease or ailment. "The product JAC OLIVOL BODY OIL intended to be manufactured and sold by the applicant would be covered under Heading 3304 of the First Schedule to the Customs Tariff Act and would be taxed accordingly under the GST Act," the AAR said.