GST at the rate of 18% is applicable on Alcohol based Hand Sanitizers- Goa AAR
THE AUTHORITY OF ADVANCE RULING
The Question and Ruling as follows :
1. Hand Sanitizer is covered under following HSN Code & rate 30049087 – Antihypertensive drugs : Antibacterial formulations not elsewhere specified or included HS Code and Indian Harmonized System Code. Rate of GST is 12%.
2. The Minstry of Consumer Affairs, Food and Public Dirtribution, in a notification CG-DL-E13032020-218645 has classified Hand Sanitizers under the Essential Commodities Act, 1955 as an essential commodity and thus exempt from GST.
The ruling so sought by the Applicant is accordingly answered as under:-
Alcohol Based Hand Santizers manufactured by the applicant are covered by HSN 3808 and are accordingly taxable at appropriate rate as per schedule entry notified vide Notification No. 1 Central Tax (Rate) dated 28/06/2017.