| 3304 |
BCD on all goods falling under heading 3304 is increased from 10% to 20%. [Clause 101 (a) of the Finance Bill, 2018] |
| IGST in this Heading |
| Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
[SNo(109) in Ntfn 02-IGST/28.06.2017] |
| Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]
[SNo 58 in Sch III of Ntfn 01-IGST/28.06.2017] |
| Clarification on SNo. 134 of 12-CE/17.03.2012 Covering Heena Powder: Doubts have been raised regarding the scope of the exemption from excise duty available for heena powder or paste under S.No.134 of notification 12/2012- Central Excise dated 17th March, 2012 in the context of the phrase “not mixed with any other ingredient”. It is clarified that the exemption is available to heena powder mixed with a liquid, so far that the liquid is a medium to change the form of heena powder into paste but excludes products like heena dye and such other products which are cosmetics. [Ref: Annex III of TRU Letter No. D.O.F.No.334/15/2014-TRU dated 10th July 2014] |
