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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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Sumit Srivastava on Jul 16, 2020

While this write-up can fall within the ambit of the terminology "knowledge sharing", I am a bit apprehensive as to whether it can be called as an "article".

Be that as it may, this section/forum has immensely enriched a lot many netizens by their being able to access and know the views of the domain experts who have been sharing their valuable time in educating and debating with the views being aired on this platform.

In this connection, on the subject matter of "classification of hand sanitisers", notwithstanding the parroted defence put forth by the Ministry (that a reduction in rate would result in inverted duty structure - what that means is for all to assume), presumably in response to a host of reports that appeared in the press and from the mighty warriors of the WhatsApp university, I would suggest that the readers visiting this 'Digital e-book' take a bit of time and go through the Following Issue IDs on the Discussion forum namely, 116174, 116248 and 116528 to have a fantastic and threadbare perspective on the issue of classification. In fact, the Authority could have also taken out a leaf from this rumination.

That should suffice any doubts that arise.

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