Shaving Cream and Shaving Foam Are Two Different Products: AAR:

Shaving Cream and Shaving Foam Are Two Different Products: AAR The assessee, McNROE Consumer Products Pvt Ltd, owns well-known brands like Wild Stone, Secret Temptation and Heaven's Garden. It supplies shaving cream and shaving foam that have the same use but differ only in their form and method of application.

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The applicant filed an application before the West Bengal Authority for Advance Ruling (AAR) under section 97 of the GST Act, asking the following questions: "i. Whether "Shaving Foam" & "Shaving Cream" are same product and is classified under HSN Code 33071010? ii. Whether 5% GST to be applied on the supply of all the products falling under HSN Code 330710 as per Notification No. 09/2025 Central Tax (Rate) dated 17 September 2025, effective from 22 September 2025?" As per the WBAAR, "shaving foam" and "shaving cream" are two different products, but both are covered under the tariff heading 3307. Shaving cream is included in tariff item 33071010, and shaving foam is covered under tariff item 33071090. The authority clarified that all the products covered under HSN Code 330710 are not subject to 5% GST. Sub-heading 330710 includes all pre-shave, shaving or after-shave preparations.

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As per the WBAAR, shaving cream (HSN 33071010), shaving lotion and aftershave lotion are taxed at 2.5% CGST plus 2.5% SGST as per serial no. 249 of Schedule I of Notification No. 01/2017 – Central Tax (Rate) Dated 28.06.2017, as amended by Notification No. 9/2025 – Central Tax (Rate) Dated 17.09.2025. However, the pre-shave, shaving or after-shave preparations are covered under tariff item 33071090 and are taxed at 9% CGST plus 9% SGST as per serial no. 64 of Schedule II of the said notification.