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2020 (6) TMI 488 - AAR - GSTClassification of goods - Henna (Mehndi Cone) - Whether henna is classifiable under chapter 14 or 33? - HELD THAT:- It is well known fact that Henna/ Mehendi powder has a natural property of dye/ tanning and is generally used as hair dye. Therefore, the product is rightly classifiable under chapter heading 3305 as preparations for use on the hair and covered under amended Notification No. 41/2017 -Central Tax (Rate) dated 14 November, 2017 of the principal Notification No. 1/2017 -CT(Rate) dated 28.6.2017 and attracts GST @18%.
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