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Goa Authority for Advance Ruling - Springfield (India) Distilleries dated 29.06.2020

MEHAK GOEL
Ruling: Hand sanitizers fall under HSN 3808 with an 18% GST rate, not exempt as essential commodities. Notification No. 1/2017 applies. The Goa Authority for Advance Ruling addressed the classification of hand sanitizers for GST purposes. The applicant contended that hand sanitizers fall under HSN Code 30049087, attracting a 12% GST rate, and are classified as essential commodities, thus exempt from GST. However, the Authority ruled that hand sanitizers are classified under HSN 3808 with an 18% GST rate. It clarified that being an essential commodity does not automatically exempt a product from GST; specific exemptions must be referenced under Notification No. 1/2017-Central Tax (Rate). (AI Summary)

IN RE: M/S. SPRINGFIELDS (INDIA) DISTILLERIES [2020 (7) TMI 304 - AUTHORITY FOR ADVANCE RULING, GOA]

The applicant sought advance ruling as under:

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 Ministry 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.

Held: Authority for advance ruling held that Hand Sanitizer are covered under HSN 3808 and applicable rate of GST is 18%. Authority also clarified that just because a product is covered under essential commodity it does not mean it is exempt. For exemption N/No.1/2017-Central Tax (rate) dated 28.06.2017 shall be referred.

Goods and Services Tax - GST
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