{"id":26559,"date":"2026-06-22T06:15:27","date_gmt":"2026-06-22T06:15:27","guid":{"rendered":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/?p=26559"},"modified":"2026-06-22T06:31:24","modified_gmt":"2026-06-22T06:31:24","slug":"cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products","status":"publish","type":"post","link":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/","title":{"rendered":"Cosmetic Taxation in India: GST on Cosmetics, Cosmeceuticals, Sunscreens, Ayurvedic Beauty Products &amp; Customs Duty Explained"},"content":{"rendered":"\n<h2 id=\"h-introduction\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Introduction\"><\/span>Introduction<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Indian cosmetic industry is a $25+ billion market growing at 10-12% CAGR. From fairness creams to K-beauty imports, from ayurvedic ubtan to luxury perfumes, cosmetics have moved from &#8220;luxury&#8221; to &#8220;lifestyle essential&#8221;.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #0c0c0c;color:#0c0c0c\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #0c0c0c;color:#0c0c0c\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Introduction\" >Introduction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Facts_Industry_Tax_Landscape\" >Facts \/ Industry &amp; Tax Landscape<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Indian_Cosmetic_Market_Structure\" >Indian Cosmetic Market Structure<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Major_Industry_Participants\" >Major Industry Participants<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Pre-GST_vs_Post-GST_Tax_Treatment\" >Pre-GST vs Post-GST Tax Treatment<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#3_Legal_Implications_Key_Tax_Issues\" >3. Legal Implications \/ Key Tax Issues<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#GST_Classification_Disputes\" >GST Classification Disputes<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Major_GST_Classification_Controversies\" >Major GST Classification Controversies<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Income_Tax_Issues_in_Cosmetic_Industry\" >Income Tax Issues in Cosmetic Industry<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Key_Income_Tax_Provisions\" >Key Income Tax Provisions<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Customs_Duty_and_Import_Disputes\" >Customs Duty and Import Disputes<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Customs_Compliance_Risks\" >Customs Compliance Risks<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Key_Takeaways_on_Cosmetic_Taxation\" >Key Takeaways on Cosmetic Taxation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Drugs_Cosmetics_Act_1940_%E2%80%93_The_Foundation_of_Tax_Classification\" >Drugs &amp; Cosmetics Act 1940 &#8211; The Foundation of Tax Classification<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Section_3a_Definition_of_%E2%80%9CDrug%E2%80%9D\" >Section 3(a): Definition of &#8220;Drug&#8221;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Section_3b_Definition_of_%E2%80%9CCosmetic%E2%80%9D\" >Section 3(b): Definition of &#8220;Cosmetic&#8221;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Licensing_Control\" >Licensing &amp; Control<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Label_Claims_Test\" >Label Claims Test<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Core_Problem_Cosmeceuticals\" >Core Problem: Cosmeceuticals<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Difference_Between_Cosmetic_Medicament\" >Difference Between Cosmetic &amp; Medicament<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Judicial_Tests_for_Classification\" >Judicial Tests for Classification<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#What_Cosmetic_Products_Can_Be_Taxed_What_Not\" >What Cosmetic Products Can Be Taxed &amp; What Not<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Products_Taxed_at_28_GST\" >Products Taxed at 28% GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Products_Taxed_at_18_GST\" >Products Taxed at 18% GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Products_Taxed_at_12_GST\" >Products Taxed at 12% GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Exports_Samples_and_Influencer_Distribution\" >Exports, Samples and Influencer Distribution<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#The_Cosmeceutical_Classification_Gap\" >The Cosmeceutical Classification Gap<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Quick_Tax_Classification_Summary\" >Quick Tax Classification Summary<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Key_Judgments_on_Cosmetics_and_Taxation\" >Key Judgments on Cosmetics and Taxation<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#1_CCE_v_BPL_Pharmaceuticals_Ltd_1995_Supp_3_SCC_54116\" >1. CCE v BPL Pharmaceuticals Ltd, 1995 Supp 3 SCC 54116<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#2_Hindustan_Lever_Ltd_v_State_of_Maharashtra_2004_9_SCC_43814\" >2. Hindustan Lever Ltd v State of Maharashtra, 2004 9 SCC 43814<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#3_Johnson_Johnson_Ltd_v_CCE_2003_146_ELT_361_SC19\" >3. Johnson &amp; Johnson Ltd v CCE, 2003 146 ELT 361 SC19<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#4_Karnataka_AAR_Ms_Himalaya_Drug_Co_2021_KAR_ADRG_21202117\" >4. Karnataka AAR, M\/s Himalaya Drug Co, 2021, KAR ADRG 21\/202117<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#5_Reckitt_Benckiser_India_Ltd_%E2%80%93_GST_Classification_Dispute_202220\" >5. Reckitt Benckiser India Ltd \u2013 GST Classification Dispute, 202220<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Summary_of_Key_Judgments\" >Summary of Key Judgments<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Key_Takeaways_from_the_Cases\" >Key Takeaways from the Cases<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Conclusions_and_Final_Thought\" >Conclusions and Final Thought<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Key_Takeaways_Cosmetic_Industry_Taxation_in_India\" >Key Takeaways: Cosmetic Industry Taxation in India<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#1_Cosmetics_Continue_to_Attract_the_Highest_GST_Slab\" >1. Cosmetics Continue to Attract the Highest GST Slab<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#2_Product_Classification_Determines_Tax_Liability\" >2. Product Classification Determines Tax Liability<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#3_The_Drugs_Cosmetics_Act_Drives_Tax_Outcomes\" >3. The Drugs &amp; Cosmetics Act Drives Tax Outcomes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#4_Cosmeceuticals_Remain_a_Legal_Grey_Area\" >4. Cosmeceuticals Remain a Legal Grey Area<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#5_Marketing_Claims_Can_Change_Tax_Treatment\" >5. Marketing Claims Can Change Tax Treatment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#6_Influencer_Marketing_Has_Created_New_Tax_Compliance_Obligations\" >6. Influencer Marketing Has Created New Tax Compliance Obligations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#7_Imported_Cosmetics_Face_Multiple_Tax_Layers\" >7. Imported Cosmetics Face Multiple Tax Layers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-46\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#8_Ayurvedic_and_Herbal_Products_Face_Unique_Classification_Challenges\" >8. Ayurvedic and Herbal Products Face Unique Classification Challenges<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-47\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#9_Judicial_Precedents_Continue_to_Shape_Cosmetic_Taxation\" >9. Judicial Precedents Continue to Shape Cosmetic Taxation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-48\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#10_Future_Reforms_May_Transform_Cosmetic_Taxation\" >10. Future Reforms May Transform Cosmetic Taxation<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-49\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Cosmetic_Taxation_in_India_Overview_Table\" >Cosmetic Taxation in India: Overview Table<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-50\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cosmetic-taxation-india-gst-cosmetics-cosmeceuticals-sunscreen-ayurvedic-products\/#Summary\" >Summary<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n\n<p class=\"wp-block-paragraph\">But tax law still treats them as &#8220;sin goods&#8221;. Under GST, most cosmetics attract 28% &#8211; the highest slab. This creates legal tension: if toothpaste is at 18% for hygiene, why is sunscreen at 18% per AAR but SPF 50+ products still litigating?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This article analyzes how taxation law treats the cosmetic industry under GST, Income Tax, Customs, and the Drugs &amp; Cosmetics Act 1940 that defines everything.<\/p>\n\n\n\n<h2 id=\"h-facts-industry-amp-tax-landscape\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Facts_Industry_Tax_Landscape\"><\/span>Facts \/ Industry &amp; Tax Landscape<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The market is 85% controlled by FMCG majors like HUL, Emami, Dabur + MNCs like L&#8217;Or\u00e9al, P&amp;G, with D2C brands like Mamaearth, Plum, Nykaa disrupting distribution. Product mix is 42% skincare, 26% haircare, 20% color cosmetics, 12% fragrances. &#8220;Ayurvedic\/Natural&#8221; is the fastest growing sub-segment.<\/p>\n\n\n\n<h3 id=\"h-indian-cosmetic-market-structure\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Indian_Cosmetic_Market_Structure\"><\/span>Indian Cosmetic Market Structure<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Segment<\/th><th>Market Share<\/th><\/tr><\/thead><tbody><tr><td>Skincare<\/td><td>42%<\/td><\/tr><tr><td>Haircare<\/td><td>26%<\/td><\/tr><tr><td>Color Cosmetics<\/td><td>20%<\/td><\/tr><tr><td>Fragrances<\/td><td>12%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"h-major-industry-participants\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Major_Industry_Participants\"><\/span>Major Industry Participants<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>FMCG majors: HUL, Emami, Dabur<\/li>\n\n\n\n<li>MNC brands: L&#8217;Or\u00e9al, P&amp;G<\/li>\n\n\n\n<li>D2C disruptors: Mamaearth, Plum, Nykaa<\/li>\n\n\n\n<li>Fastest-growing segment: Ayurvedic\/Natural products<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pre-GST, excise + VAT + luxury tax meant 30-35% effective tax with cascading. Post-GST 2017, rates simplified but the rate itself stayed high. The biggest regulatory overlap is with Drugs &amp; Cosmetics Act 1940, because many products claim dual status as &#8220;cosmetic + ayurvedic drug&#8221;, which directly decides tax rate.<\/p>\n\n\n\n<h3 id=\"h-pre-gst-vs-post-gst-tax-treatment\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Pre-GST_vs_Post-GST_Tax_Treatment\"><\/span>Pre-GST vs Post-GST Tax Treatment<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Period<\/th><th>Tax Structure<\/th><th>Key Feature<\/th><\/tr><\/thead><tbody><tr><td>Pre-GST<\/td><td>Excise + VAT + Luxury Tax<\/td><td>30-35% effective tax with cascading effect<\/td><\/tr><tr><td>Post-GST (2017 onwards)<\/td><td>GST-based taxation<\/td><td>Simplified structure but high tax rates remain<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"h-3-legal-implications-key-tax-issues\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_Legal_Implications_Key_Tax_Issues\"><\/span>3. Legal Implications \/ Key Tax Issues<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 id=\"h-gst-classification-disputes\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GST_Classification_Disputes\"><\/span>GST Classification Disputes<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">GST disputes center on 28% vs 18% classification. Entry 221 of Schedule IV taxes &#8220;beauty\/make-up preparations&#8221; at 28%, while Entry 182 taxes &#8220;soap, shampoo, toothpaste&#8221; at 18%. The fight is whether anti-dandruff shampoo is medicament or cosmetic, whether sunscreen is suncare or skin protectant. &#8220;Cosmeceutical&#8221; products with retinol, vitamin C, SPF 50+ claim therapeutic benefit, so companies argue 12% as medicament under Entry 180 while tax dept argues 28%.<\/p>\n\n\n\n<h4 id=\"h-major-gst-classification-controversies\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Major_GST_Classification_Controversies\"><\/span>Major GST Classification Controversies<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Anti-dandruff shampoo: Medicament or cosmetic?<\/li>\n\n\n\n<li>Sunscreen products: Suncare or skin protectant?<\/li>\n\n\n\n<li>SPF 50+ formulations: Therapeutic or cosmetic use?<\/li>\n\n\n\n<li>Cosmeceuticals containing retinol and vitamin C<\/li>\n\n\n\n<li>Ayurvedic cosmetic products claiming medicinal benefits<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Product Category<\/th><th>Taxpayer Position<\/th><th>Department Position<\/th><\/tr><\/thead><tbody><tr><td>Cosmeceuticals<\/td><td>12% as medicament under Entry 180<\/td><td>28% as cosmetic product<\/td><\/tr><tr><td>Anti-dandruff Shampoo<\/td><td>Medicament<\/td><td>Cosmetic<\/td><\/tr><tr><td>Sunscreen\/SPF 50+<\/td><td>Skin protectant<\/td><td>Beauty preparation<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"h-income-tax-issues-in-cosmetic-industry\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Income_Tax_Issues_in_Cosmetic_Industry\"><\/span>Income Tax Issues in Cosmetic Industry<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Income Tax issues arise on Sec 37(1) deductions for ads and influencer fees, though freebies to doctors are disallowed per MCI ethics + CBDT Circular 5\/2012. Sec 40A(2) scrutinizes royalty payments to foreign parents for brand use by L&#8217;Or\u00e9al, Nivea etc. Sec 194R now imposes 10% TDS on benefits to influencers\/doctors above \u20b920,000, creating compliance burden even for PR kits worth \u20b95,000.<\/p>\n\n\n\n<h4 id=\"h-key-income-tax-provisions\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Income_Tax_Provisions\"><\/span>Key Income Tax Provisions<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Section 37(1)<\/strong> \u2013 Deduction of advertising and influencer expenses.<\/li>\n\n\n\n<li><strong>CBDT Circular 5\/2012<\/strong> \u2013 Disallowance of freebies to doctors.<\/li>\n\n\n\n<li><strong>Section 40A(2)<\/strong> \u2013 Scrutiny of royalty payments to foreign parent entities.<\/li>\n\n\n\n<li><strong>Section 194R<\/strong> \u2013 10% TDS on benefits\/perquisites exceeding \u20b920,000.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Provision<\/th><th>Issue<\/th><th>Impact<\/th><\/tr><\/thead><tbody><tr><td>Sec 37(1)<\/td><td>Advertising and influencer fee deductions<\/td><td>Tax deductibility disputes<\/td><\/tr><tr><td>CBDT Circular 5\/2012<\/td><td>Doctor freebies<\/td><td>Expense disallowance<\/td><\/tr><tr><td>Sec 40A(2)<\/td><td>Foreign royalty payments<\/td><td>Transfer pricing scrutiny<\/td><\/tr><tr><td>Sec 194R<\/td><td>Influencer and doctor benefits<\/td><td>10% TDS compliance burden<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"h-customs-duty-and-import-disputes\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Customs_Duty_and_Import_Disputes\"><\/span>Customs Duty and Import Disputes<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Customs duty is 20% BCD + 10% social welfare cess = 22% total for imports under HS Code 3304. Misdeclaration between 3304 &#8220;cosmetics&#8221; and 3004 &#8220;medicaments&#8221; leads to penalties. E-commerce imports via courier create valuation disputes under Courier Imports Rules.<\/p>\n\n\n\n<h4 id=\"h-customs-compliance-risks\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Customs_Compliance_Risks\"><\/span>Customs Compliance Risks<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Classification disputes between HS Code 3304 and HS Code 3004.<\/li>\n\n\n\n<li>Penalties arising from misdeclaration of imported products.<\/li>\n\n\n\n<li>Valuation disputes under Courier Imports Rules.<\/li>\n\n\n\n<li>E-commerce import compliance challenges.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Customs Component<\/th><th>Rate<\/th><\/tr><\/thead><tbody><tr><td>Basic Customs Duty (BCD)<\/td><td>20%<\/td><\/tr><tr><td>Social Welfare Cess<\/td><td>10% of BCD<\/td><\/tr><tr><td>Effective Customs Burden<\/td><td>22%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"h-key-takeaways-on-cosmetic-taxation\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Takeaways_on_Cosmetic_Taxation\"><\/span>Key Takeaways on Cosmetic Taxation<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Most cosmetics continue to attract GST at the 28% rate.<\/li>\n\n\n\n<li>Classification disputes remain the biggest source of litigation.<\/li>\n\n\n\n<li>Dual-status products classified as both cosmetic and ayurvedic drug create regulatory complexity.<\/li>\n\n\n\n<li>Influencer marketing now attracts additional TDS compliance requirements.<\/li>\n\n\n\n<li>Imported cosmetics face significant customs duty exposure and classification risks.<\/li>\n\n\n\n<li>The Drugs &amp; Cosmetics Act 1940 continues to influence GST and customs classification outcomes.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"h-drugs-amp-cosmetics-act-1940-the-foundation-of-tax-classification\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Drugs_Cosmetics_Act_1940_%E2%80%93_The_Foundation_of_Tax_Classification\"><\/span>Drugs &amp; Cosmetics Act 1940 &#8211; The Foundation of Tax Classification<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Tax law borrows its definitions directly from this Act, so classification disputes always start here.<\/p>\n\n\n\n<h3 id=\"h-section-3-a-definition-of-drug\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_3a_Definition_of_%E2%80%9CDrug%E2%80%9D\"><\/span>Section 3(a): Definition of &#8220;Drug&#8221;<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Section 3(a) defines &#8220;Drug&#8221; as any substance for diagnosis, treatment, mitigation, or prevention of disease in humans. If your product claims to &#8220;cure acne&#8221;, &#8220;treat dandruff&#8221;, or &#8220;prevent skin cancer&#8221;, it\u2019s a drug.<\/p>\n\n\n\n<h3 id=\"h-section-3-b-definition-of-cosmetic\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_3b_Definition_of_%E2%80%9CCosmetic%E2%80%9D\"><\/span>Section 3(b): Definition of &#8220;Cosmetic&#8221;<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Section 3(b) defines &#8220;Cosmetic&#8221; as any article for cleansing, beautifying, promoting attractiveness, or altering appearance. The focus is &#8220;beautifying&#8221;, not &#8220;healing&#8221;. Rule 129 of D&amp;C Rules 1945 lists creams, lotions, lipsticks, shampoos, toothpaste as cosmetics, but specifically excludes soap.<\/p>\n\n\n\n<h3 id=\"h-licensing-amp-control\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Licensing_Control\"><\/span>Licensing &amp; Control<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Cosmetics need intimation under Rule 21 to State Drug Controller. Drugs need full manufacturing license and clinical trials. This license type becomes evidence in tax litigation. Tax dept asks: &#8220;Is it licensed as drug or cosmetic?&#8221;<\/p>\n\n\n\n<h3 id=\"h-label-claims-test\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Label_Claims_Test\"><\/span>Label Claims Test<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Section 10 prohibits false\/misleading claims. Courts use this in tax cases. Hindustan Lever v State of Maharashtra held &#8220;Fair &amp; Lovely&#8221; is cosmetic because it claims to &#8220;beautify skin tone&#8221;, not &#8220;cure disease&#8221;. So sunscreen labeled &#8220;prevents tanning&#8221; = cosmetic, but &#8220;prevents skin cancer&#8221; = drug.<\/p>\n\n\n\n<h3 id=\"h-core-problem-cosmeceuticals\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Core_Problem_Cosmeceuticals\"><\/span>Core Problem: Cosmeceuticals<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The Act has only two boxes &#8211; drug or cosmetic. But 2025 has &#8220;cosmeceuticals&#8221; with actives like Vitamin C, peptides, SPF 100 that both beautify and treat. D&amp;C Act is silent, so tax dept defaults to 28% cosmetic. The Draft Drugs, Medical Devices &amp; Cosmetics Bill 2023 finally proposes a third category for cosmeceuticals, which would solve most GST disputes.<\/p>\n\n\n\n<h2 id=\"h-difference-between-cosmetic-amp-medicament\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Difference_Between_Cosmetic_Medicament\"><\/span>Difference Between Cosmetic &amp; Medicament<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The &#8220;primary purpose test&#8221; from BPL Pharmaceuticals v CCE and Hindustan Lever v State of Maharashtra is the judicial standard.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Particulars<\/th><th>Cosmetic<\/th><th>Medicament<\/th><\/tr><\/thead><tbody><tr><td>Definition<\/td><td>Any article for cleansing, beautifying, or altering appearance.<\/td><td>Any preparation for diagnosis, treatment, mitigation, or prevention of disease\/ailment.<\/td><\/tr><tr><td>Purpose<\/td><td>Main purpose is aesthetic.<\/td><td>Main purpose is therapeutic.<\/td><\/tr><tr><td>Ingredients<\/td><td>May contain vitamins or mild actives.<\/td><td>Must contain proven therapeutic ingredients.<\/td><\/tr><tr><td>Examples<\/td><td>Lipstick, foundation, perfume, regular shampoo, moisturizer with vitamin E.<\/td><td>Shampoo with ketoconazole for dandruff, acne gel with clindamycin, sunscreen labeled &#8220;prevents skin cancer&#8221;.<\/td><\/tr><tr><td>GST Treatment<\/td><td>28% under Entry 221 unless specifically listed at 18%.<\/td><td>12% under Entry 180 as medicament.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"h-judicial-tests-for-classification\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Judicial_Tests_for_Classification\"><\/span>Judicial Tests for Classification<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Courts look at three things:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Label claims<\/li>\n\n\n\n<li>Consumer perception<\/li>\n\n\n\n<li>Predominant use<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">If a product &#8220;beautifies&#8221;, it stays cosmetic even with actives. If it &#8220;cures&#8221;, it\u2019s medicament even if it also cleans. This thin line is why anti-dandruff shampoo, medicated soap, and SPF 50+ sunscreen are constant litigation targets.<\/p>\n\n\n\n<h2 id=\"h-what-cosmetic-products-can-be-taxed-amp-what-not\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Cosmetic_Products_Can_Be_Taxed_What_Not\"><\/span>What Cosmetic Products Can Be Taxed &amp; What Not<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 id=\"h-products-taxed-at-28-gst\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Products_Taxed_at_28_GST\"><\/span>Products Taxed at 28% GST<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Most beauty products are taxed at 28% GST under Entry 221. This includes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lipsticks<\/li>\n\n\n\n<li>Nail polish<\/li>\n\n\n\n<li>Foundation<\/li>\n\n\n\n<li>Face creams<\/li>\n\n\n\n<li>Lotions<\/li>\n\n\n\n<li>Perfumes<\/li>\n\n\n\n<li>Deodorants<\/li>\n\n\n\n<li>Makeup kits<\/li>\n\n\n\n<li>Hair styling gels<\/li>\n\n\n\n<li>General skincare without medical claims\u00b3<\/li>\n<\/ul>\n\n\n\n<h3 id=\"h-products-taxed-at-18-gst\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Products_Taxed_at_18_GST\"><\/span>Products Taxed at 18% GST<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Essential hygiene products are carved out to 18% under Entry 182. This includes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Soaps<\/li>\n\n\n\n<li>Shampoos<\/li>\n\n\n\n<li>Toothpaste<\/li>\n\n\n\n<li>Tooth powder<\/li>\n\n\n\n<li>Hair oil<\/li>\n\n\n\n<li>Talcum powder\u2074<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Sunscreens are at 18% as per Karnataka AAR 2021\u00b9\u2077, but SPF 50+ products claiming &#8220;broad spectrum protection&#8221; still face 28% demands from tax officers.<\/p>\n\n\n\n<h3 id=\"h-products-taxed-at-12-gst\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Products_Taxed_at_12_GST\"><\/span>Products Taxed at 12% GST<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">True medicaments with therapeutic claims fall at 12% under Entry 180. This includes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Anti-dandruff shampoos with drugs<\/li>\n\n\n\n<li>Medicated soaps for skin disease<\/li>\n\n\n\n<li>Acne gels<\/li>\n\n\n\n<li>Ayurvedic drugs registered under D&amp;C Act\u2075<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The product must have drug license, not just cosmetic intimation.<\/p>\n\n\n\n<h3 id=\"h-exports-samples-and-influencer-distribution\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Exports_Samples_and_Influencer_Distribution\"><\/span>Exports, Samples and Influencer Distribution<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Exports of cosmetics are zero-rated under GST with ITC refund\u00b9\u2078.<\/li>\n\n\n\n<li>Free samples without commercial value can avoid GST.<\/li>\n\n\n\n<li>Sec 194R TDS still applies if given to influencers\/doctors\u2079.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"h-the-cosmeceutical-classification-gap\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_Cosmeceutical_Classification_Gap\"><\/span>The Cosmeceutical Classification Gap<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The real gap is cosmeceuticals &#8211; a vitamin C serum that &#8220;brightens&#8221; and &#8220;reduces pigmentation&#8221; gets forced into 28% cosmetic unless the brand obtains drug license, which most avoid due to cost and clinical trial burden.<\/p>\n\n\n\n<h2 id=\"h-quick-tax-classification-summary\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quick_Tax_Classification_Summary\"><\/span>Quick Tax Classification Summary<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Category<\/th><th>Examples<\/th><th>GST Rate<\/th><th>Key Requirement<\/th><\/tr><\/thead><tbody><tr><td>Cosmetics<\/td><td>Lipsticks, perfumes, face creams, makeup kits<\/td><td>28%<\/td><td>Beautifying purpose<\/td><\/tr><tr><td>Hygiene Products<\/td><td>Soap, shampoo, toothpaste, hair oil<\/td><td>18%<\/td><td>Specific GST entry benefit<\/td><\/tr><tr><td>Medicaments<\/td><td>Acne gels, medicated soaps, anti-dandruff shampoos<\/td><td>12%<\/td><td>Drug license and therapeutic claim<\/td><\/tr><tr><td>Exports of Cosmetics<\/td><td>Export supplies<\/td><td>Zero-Rated<\/td><td>Eligible for ITC refund<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"h-key-judgments-on-cosmetics-and-taxation\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Judgments_on_Cosmetics_and_Taxation\"><\/span>Key Judgments on Cosmetics and Taxation<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The classification of cosmetics, medicaments, and personal care products has been a recurring subject of litigation in India. Courts and tax authorities have developed principles that continue to influence GST and indirect tax classifications. The following landmark judgments provide important guidance.<\/p>\n\n\n\n<h3 id=\"h-1-cce-v-bpl-pharmaceuticals-ltd-1995-supp-3-scc-541-16\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_CCE_v_BPL_Pharmaceuticals_Ltd_1995_Supp_3_SCC_54116\"><\/span>1. CCE v BPL Pharmaceuticals Ltd, 1995 Supp 3 SCC 541<sup>16<\/sup><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Issue:<\/strong> Whether &#8220;Himpyrin&#8221; medicated soap was cosmetic or medicament for excise duty.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Holding:<\/strong> SC laid down &#8220;primary use test&#8221;. If predominant function is cleansing\/beautifying, it\u2019s cosmetic even with incidental medicinal property. If main purpose is treating disease, it\u2019s medicament.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tax Impact:<\/strong> Still the foundation for all GST classification disputes on medicated soaps, anti-dandruff shampoos, sunscreens.<\/p>\n\n\n\n<h3 id=\"h-2-hindustan-lever-ltd-v-state-of-maharashtra-2004-9-scc-438-14\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_Hindustan_Lever_Ltd_v_State_of_Maharashtra_2004_9_SCC_43814\"><\/span>2. Hindustan Lever Ltd v State of Maharashtra, 2004 9 SCC 438<sup>14<\/sup><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Issue:<\/strong> Sales tax classification of &#8220;Fair &amp; Lovely&#8221; fairness cream.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Holding:<\/strong> SC held it\u2019s cosmetic, not drug. Court looked at label &#8220;beautifies skin tone&#8221;, consumer perception, and marketing. No claim to cure disease.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tax Impact:<\/strong> Established that marketing + label decide tax. Brands now avoid medical claims to stay in 28% cosmetic instead of drug license route.<\/p>\n\n\n\n<h3 id=\"h-3-johnson-amp-johnson-ltd-v-cce-2003-146-elt-361-sc-19\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_Johnson_Johnson_Ltd_v_CCE_2003_146_ELT_361_SC19\"><\/span>3. Johnson &amp; Johnson Ltd v CCE, 2003 146 ELT 361 SC<sup>19<\/sup><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Issue:<\/strong> &#8220;Baby Shampoo &#8211; No More Tears&#8221; classification.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Holding:<\/strong> SC held it\u2019s cosmetic at lower duty. &#8220;No tears&#8221; claim is about gentleness, not curing disease. Gentle cleansing is still cosmetic function.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tax Impact:<\/strong> Shows cosmetic function includes &#8220;care&#8221; but not &#8220;cure&#8221;. Important for baby care products.<\/p>\n\n\n\n<h3 id=\"h-4-karnataka-aar-m-s-himalaya-drug-co-2021-kar-adrg-21-2021-17\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"4_Karnataka_AAR_Ms_Himalaya_Drug_Co_2021_KAR_ADRG_21202117\"><\/span>4. Karnataka AAR, M\/s Himalaya Drug Co, 2021, KAR ADRG 21\/2021<sup>17<\/sup><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Issue:<\/strong> GST rate on sunscreen with SPF 50.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Holding:<\/strong> AAR held sunscreen is cosmetic at 18% GST, not medicament at 12%. Reason: Prevents tanning\/damage, doesn\u2019t treat skin disease. &#8220;Protection&#8221; \u2260 &#8220;treatment&#8221;.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tax Impact:<\/strong> Brought clarity but SPF 100+ and &#8220;anti-photoaging&#8221; sunscreens still litigating because claims sound therapeutic.<\/p>\n\n\n\n<h3 id=\"h-5-reckitt-benckiser-india-ltd-gst-classification-dispute-2022-20\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"5_Reckitt_Benckiser_India_Ltd_%E2%80%93_GST_Classification_Dispute_202220\"><\/span>5. Reckitt Benckiser India Ltd \u2013 GST Classification Dispute, 2022<sup>20<\/sup><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Issue:<\/strong> Whether &#8220;Dettol handwash&#8221; is soap at 18% or disinfectant at 28%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Status:<\/strong> Matter reached SC via SLP. Shows even hygiene products face classification war.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tax Impact:<\/strong> Proves &#8220;cosmetic vs medicament&#8221; line is collapsing. Post-COVID, &#8220;antibacterial&#8221; claims push hygiene products into 28% slab.<\/p>\n\n\n\n<h2 id=\"h-summary-of-key-judgments\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Summary_of_Key_Judgments\"><\/span>Summary of Key Judgments<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Case<\/th><th>Product<\/th><th>Core Principle<\/th><th>Tax Significance<\/th><\/tr><\/thead><tbody><tr><td>CCE v BPL Pharmaceuticals Ltd<\/td><td>Himpyrin Medicated Soap<\/td><td>Primary Use Test<\/td><td>Foundation for cosmetic vs medicament classification<\/td><\/tr><tr><td>Hindustan Lever Ltd v State of Maharashtra<\/td><td>Fair &amp; Lovely<\/td><td>Consumer Perception and Marketing Test<\/td><td>Labels and marketing influence tax treatment<\/td><\/tr><tr><td>Johnson &amp; Johnson Ltd v CCE<\/td><td>Baby Shampoo<\/td><td>Care is not Cure<\/td><td>Gentle cleansing remains a cosmetic function<\/td><\/tr><tr><td>Karnataka AAR \u2013 Himalaya Drug Co<\/td><td>Sunscreen SPF 50<\/td><td>Protection \u2260 Treatment<\/td><td>Sunscreen classified as cosmetic<\/td><\/tr><tr><td>Reckitt Benckiser GST Dispute<\/td><td>Dettol Handwash<\/td><td>Hygiene Product Classification<\/td><td>Highlights growing GST disputes in post-COVID era<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"h-key-takeaways-from-the-cases\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Takeaways_from_the_Cases\"><\/span>Key Takeaways from the Cases<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The <strong>primary purpose<\/strong> of a product remains the most important classification test.<\/li>\n\n\n\n<li><strong>Consumer perception<\/strong>, product labeling, and marketing claims significantly influence tax treatment.<\/li>\n\n\n\n<li>Products that merely protect, cleanse, or beautify are generally classified as <strong>cosmetics<\/strong>.<\/li>\n\n\n\n<li>Products intended to diagnose, prevent, or treat diseases are more likely to be treated as <strong>medicaments<\/strong>.<\/li>\n\n\n\n<li>The rise of cosmeceuticals, therapeutic skincare, and wellness products is blurring the traditional distinction between cosmetics and drugs.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"h-conclusions-and-final-thought\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusions_and_Final_Thought\"><\/span>Conclusions and Final Thought<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">India\u2019s taxation of cosmetics exposes a policy conflict between an 85-year-old regulatory framework and a science-driven modern market. The Drugs &amp; Cosmetics Act 1940 and GST law continue to treat beauty products as luxury goods at 28%, even when dermatology proves many serve preventive health roles.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This binary classification of drug or cosmetic cannot capture cosmeceuticals, CBD skincare, or ayurvedic science that both beautify and heal. As a result, litigation fills the gap left by legislation, startups bear compliance costs that MNCs can absorb, and consumers pay tax based on labeling strategy rather than product function.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Until Parliament passes the 2023 Bill and creates a distinct category for borderline products while rationalizing rates, the law will keep taxing innovation as vanity.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Beauty may be subjective, but tax classification must be scientific. The law needs to move from asking whether a product is luxurious to asking what purpose it actually serves, because when sunscreen prevents cancer and serum treats pigmentation, calling them luxury products at 28% is no longer just outdated\u2014it is legally indefensible.<\/p>\n\n\n\n<h2 id=\"h-key-takeaways-cosmetic-industry-taxation-in-india\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Takeaways_Cosmetic_Industry_Taxation_in_India\"><\/span>Key Takeaways: Cosmetic Industry Taxation in India<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 id=\"h-1-cosmetics-continue-to-attract-the-highest-gst-slab\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_Cosmetics_Continue_to_Attract_the_Highest_GST_Slab\"><\/span>1. Cosmetics Continue to Attract the Highest GST Slab<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Most beauty and personal care products such as lipsticks, perfumes, makeup kits, face creams, and lotions are taxed at 28% GST, making cosmetics one of the highest-taxed consumer product categories in India.<\/p>\n\n\n\n<h3 id=\"h-2-product-classification-determines-tax-liability\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_Product_Classification_Determines_Tax_Liability\"><\/span>2. Product Classification Determines Tax Liability<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The biggest tax challenge in the cosmetic industry is classification. Whether a product is treated as a cosmetic, hygiene product, or medicament can significantly change the GST rate from 28% to 18% or even 12%.<\/p>\n\n\n\n<h3 id=\"h-3-the-drugs-amp-cosmetics-act-drives-tax-outcomes\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_The_Drugs_Cosmetics_Act_Drives_Tax_Outcomes\"><\/span>3. The Drugs &amp; Cosmetics Act Drives Tax Outcomes<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">GST authorities and courts heavily rely on the Drugs &amp; Cosmetics Act, 1940 to determine whether a product is intended for beautification or therapeutic treatment. Licensing and product claims often become decisive factors in tax disputes.<\/p>\n\n\n\n<h3 id=\"h-4-cosmeceuticals-remain-a-legal-grey-area\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"4_Cosmeceuticals_Remain_a_Legal_Grey_Area\"><\/span>4. Cosmeceuticals Remain a Legal Grey Area<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Products containing ingredients such as Vitamin C, Retinol, Peptides, and SPF formulations often blur the line between cosmetics and medicines. The absence of a separate legal category for cosmeceuticals continues to generate significant GST litigation.<\/p>\n\n\n\n<h3 id=\"h-5-marketing-claims-can-change-tax-treatment\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"5_Marketing_Claims_Can_Change_Tax_Treatment\"><\/span>5. Marketing Claims Can Change Tax Treatment<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Courts frequently examine product labels, advertisements, and consumer perception. Products claiming to &#8220;beautify&#8221; are generally classified as cosmetics, while products claiming to &#8220;treat&#8221; or &#8220;prevent disease&#8221; may qualify as medicaments.<\/p>\n\n\n\n<h3 id=\"h-6-influencer-marketing-has-created-new-tax-compliance-obligations\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"6_Influencer_Marketing_Has_Created_New_Tax_Compliance_Obligations\"><\/span>6. Influencer Marketing Has Created New Tax Compliance Obligations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The introduction of Section 194R of the Income Tax Act requires businesses to deduct 10% TDS on benefits or perquisites exceeding \u20b920,000, increasing compliance responsibilities for cosmetic brands working with influencers and healthcare professionals.<\/p>\n\n\n\n<h3 id=\"h-7-imported-cosmetics-face-multiple-tax-layers\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"7_Imported_Cosmetics_Face_Multiple_Tax_Layers\"><\/span>7. Imported Cosmetics Face Multiple Tax Layers<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Imported beauty products are subject to Basic Customs Duty (BCD), Social Welfare Cess, and GST, resulting in a substantial tax burden. Classification disputes between cosmetic and medicament categories can further increase exposure to penalties and litigation.<\/p>\n\n\n\n<h3 id=\"h-8-ayurvedic-and-herbal-products-face-unique-classification-challenges\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"8_Ayurvedic_and_Herbal_Products_Face_Unique_Classification_Challenges\"><\/span>8. Ayurvedic and Herbal Products Face Unique Classification Challenges<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ayurvedic beauty products frequently claim both cosmetic and therapeutic benefits. Whether they hold a drug licence or cosmetic registration often determines their GST treatment and eligibility for lower tax rates.<\/p>\n\n\n\n<h3 id=\"h-9-judicial-precedents-continue-to-shape-cosmetic-taxation\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"9_Judicial_Precedents_Continue_to_Shape_Cosmetic_Taxation\"><\/span>9. Judicial Precedents Continue to Shape Cosmetic Taxation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Landmark decisions involving products such as Fair &amp; Lovely, Himpyrin Medicated Soap, Baby Shampoo, and Sunscreens have established important principles like the Primary Purpose Test and Consumer Perception Test, which remain relevant under GST.<\/p>\n\n\n\n<h3 id=\"h-10-future-reforms-may-transform-cosmetic-taxation\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"10_Future_Reforms_May_Transform_Cosmetic_Taxation\"><\/span>10. Future Reforms May Transform Cosmetic Taxation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The proposed Drugs, Medical Devices &amp; Cosmetics Bill, 2023 seeks to recognize emerging product categories such as cosmeceuticals. If enacted, it could reduce classification disputes and create a more scientific and consistent taxation framework for the modern beauty industry.<\/p>\n\n\n\n<h2 id=\"h-cosmetic-taxation-in-india-overview-table\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cosmetic_Taxation_in_India_Overview_Table\"><\/span>Cosmetic Taxation in India: Overview Table<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Key Area<\/th><th>Important Insight<\/th><\/tr><\/thead><tbody><tr><td>GST Rate<\/td><td>Most cosmetics attract 28% GST.<\/td><\/tr><tr><td>Classification<\/td><td>Tax rates vary depending on whether products are classified as cosmetics, hygiene products, or medicaments.<\/td><\/tr><tr><td>Regulatory Basis<\/td><td>The Drugs &amp; Cosmetics Act, 1940 plays a crucial role in determining tax treatment.<\/td><\/tr><tr><td>Cosmeceuticals<\/td><td>Lack of a separate legal category continues to trigger GST disputes.<\/td><\/tr><tr><td>Marketing Claims<\/td><td>Product labels and advertisements influence classification outcomes.<\/td><\/tr><tr><td>Influencer Marketing<\/td><td>Section 194R creates additional TDS compliance obligations.<\/td><\/tr><tr><td>Imported Cosmetics<\/td><td>BCD, Social Welfare Cess, and GST increase the overall tax burden.<\/td><\/tr><tr><td>Ayurvedic Products<\/td><td>Drug licences and cosmetic registrations often determine GST treatment.<\/td><\/tr><tr><td>Judicial Decisions<\/td><td>Consumer Perception and Primary Purpose Tests remain influential.<\/td><\/tr><tr><td>Future Reforms<\/td><td>The proposed legislation may reduce classification-related litigation.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"h-summary\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Summary\"><\/span>Summary<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cosmetic GST in India remains one of the most litigated areas of indirect taxation.<\/li>\n\n\n\n<li>Classification between cosmetic, hygiene product, and medicament directly affects tax liability.<\/li>\n\n\n\n<li>Cosmeceuticals, sunscreen products, anti-dandruff shampoos, and Ayurvedic skincare products are major areas of ongoing disputes.<\/li>\n\n\n\n<li>Businesses must evaluate GST, Income Tax, Customs Duty, licensing requirements, and marketing claims together to ensure compliance.<\/li>\n\n\n\n<li>Regulatory reform is increasingly necessary to align taxation with modern cosmetic science and consumer healthcare trends.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-yoast-seo-related-links yoast-seo-related-links\">\n<li><a href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/trademark-infringement-action-sustained-despite-suspension-of-drug-licence\/\">Trademark Infringement Action Sustained Despite Suspension of Drug Licence<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/the-drugs-and-cosmetics-act-1940-an-overview\/\">The Drugs and Cosmetics Act, 1940: An Overview<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/copyright-registration-is-not-a-precondition-for-initiating-criminal-complaint-under-copyright-act\/\">Copyright Registration Is Not A Precondition For Initiating Criminal Complaint Under Copyright Act<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/standard-operating-procedure-sop-for-investigation-of-cases-under-the-drugs-and-cosmetics-act-1940\/\">Standard Operating Procedure (SOP) for Investigation of Cases under the Drugs and Cosmetics Act, 1940<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/best-gst-advocate-in-delhi-2026-guide\/\">How to Choose the Best GST Advocate in Delhi in 2026 for Notices, Audits &amp; Litigation<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Introduction The Indian cosmetic industry is a $25+ billion market growing at 10-12% CAGR. From fairness creams to K-beauty imports, from ayurvedic ubtan to luxury perfumes, cosmetics have moved from &#8220;luxury&#8221; to &#8220;lifestyle essential&#8221;. But tax law still treats them as &#8220;sin goods&#8221;. Under GST, most cosmetics attract 28% &#8211; the highest slab. This creates<\/p>\n","protected":false},"author":890,"featured_media":26558,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"two_page_speed":[],"_jetpack_memberships_contains_paid_content":false,"_joinchat":[],"footnotes":""},"categories":[96],"tags":[3386,28],"class_list":["post-26559","post","type-post","status-publish","format-standard","has-post-thumbnail","category-tax-laws","tag-tax-laws","tag-top-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.7 (Yoast SEO v27.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Cosmetic Taxation in India: GST on Cosmetics, Cosmeceuticals, Sunscreens, Ayurvedic Beauty Products &amp; 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