9911796707
TMI Blog2020 (7) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing question: 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%. The Minstry of Consumer Affairs, Food and Public Distribution, 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. BRIEF FACTS Springfields (India) Distilleries, have their registered office at H.No 2, Raicho Ambo, Raia Salcete and hold GSTIN 30AAOFS2556B1ZI. The Applicant is a registered partnership firm manufacturing Hand Sanitizers vide Lisence No.999, issued by Directorate of Food ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 9% 9% 3808 Disinfectants and similar products 9% 9% The applicant has refereed to HSN code 30049087 in this application. Tariff Item: 3004 refers to medicaments for therapeutic or prophylactic uses. General sanitizer is used as an alternative to wash hands (to maintain hygiene) hence general alcohol-based hand sanitizer without any curative or preventive ingredients may not be considered as a medicament. Concerned Officer opines that following factors may be considered for classifying said product. * Curative effect of the product (t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licable is 18%. As far as exempting hand sanitizers as essential commodity since it is classified as such by Ministry of Consumer Affairs, Food and Public Distribution, this Authority is of the view that Exempted goods are covered by Notification no.2 /2017/- Central Tax (Rate) dated 28/06/2017. Merely classifying any goods as essential commodity will not be the criteria for exempting such Goods from GST. In view of the above facts and provisions the ruling is given as under: ORDER ADVANCE RULING UNDER SECTION 98 OF THE CGST/GGST ACT, 2017. The ruling so sought by the Applicant is accordingly answered as under:- Alcohol Based Hand Sanitizers manufactured by the applicant are covered by HSN 3808 and are accordingly taxable at appropriat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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