{"id":75040,"date":"2026-02-19T14:16:56","date_gmt":"2026-02-19T08:46:56","guid":{"rendered":""},"modified":"2026-02-19T14:16:56","modified_gmt":"2026-02-19T08:46:56","slug":"classification-by-essential-character-distinguishes-shaving-cream-and-shaving-foam-cream-attracts-concessional-rate-foam-attracts-higher-rate","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75040","title":{"rendered":"Classification by essential character distinguishes shaving cream and shaving foam; cream attracts concessional rate, foam attracts higher rate."},"content":{"rendered":"<p>Classification by essential character distinguishes shaving cream and shaving foam; cream attracts concessional rate, foam attracts higher rate.<br \/>Case-Laws<br \/>GST<br \/>Classification by essential character determines that both shaving cream and shaving foam fall under HSN heading 3307 but occupy different subheadings: shaving cream is classifiable under tariff item 33071010 while shaving foam falls under 33071090. A conjoint reading of Schedule I and Schedule II entries in the concessional rate <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=97025\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Classification by essential character distinguishes shaving cream and shaving foam; cream attracts concessional rate, foam attracts higher rate.Case-LawsGSTClassification by essential character determines that both shaving cream and shaving foam fall unde<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75040","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75040","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75040"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75040\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75040"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75040"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75040"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}