2026-VIL-32-AAR
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SGST Advance Ruling Authority

GST – West Bengal AAR - Classification and taxability of shaving cream and shaving foam after the change of GST rates in terms of Notification No. 09/2025 - Central Tax (Rate) dated 17.09.2025 - Whether "Shaving Foam" and "Shaving Cream" are the same product and classifiable under HSN Code 33071010 and liable to 5% GST as per Notification No. 09/2025 – Central Tax (Rate) dated 17.09.2025 - HELD - The shaving cream and shaving foam are not the same products. Composition wise shaving cream contains rich emulsion of oils (coconut, argan), fatty acids (stearic acid), soaps/surfactants, glycerine, and skin conditioners (shea butter, lanolin) etc. On the other hand, shaving foam contains Liquid soap/detergent base with water, often glycerine, plus flammable hydrocarbon propellants (butane, propane, isobutene etc.) to force the creamy liquid out as foam. So chemically the two are not the same products. In common parlance also shaving cream and shaving foam is not the same product - While both are included under tariff heading 3307, shaving cream is covered under tariff item 33071010, while shaving foam is covered under the residual tariff item 33071090. The two products differ in their formulation, physical form, and method of application, even though they serve the same functional purpose - The 5% GST rate under Notification No. 09/2025 is applicable only to shaving cream, shaving lotion, and aftershave lotion, which are covered under tariff item 33071010. Other pre-shave, shaving or after-shave preparations, including shaving foam, which fall under the residual tariff item 33071090, are subject to 18% GST – Ordered accordingly
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