Sanitisers classified as disinfectant, GST rate of 18% applicable
Question(s) on which Advance Ruling Sought
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%.
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.
AAR ruling says sanitisers: – Do not contain ‘curative’ or ‘preventive’ ingredients. Don’t qualify for 12% ‘medicament’ rate – Are classified as disinfectant (which attract 18% GST)