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

Date 16 Jul 2020
Replies1 Reply
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Classification of hand sanitizers as chemical goods confirms standard GST treatment; essential commodity status does not create exemption.
Authority for Advance Ruling held hand sanitizers are classifiable as chemical preparations attracting the standard GST rate for that tariff classification and clarified that essential commodity designation does not automatically grant GST exemption; exemption must be claimed under the statutory exemption notification framework. (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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