Medicament classification under GST rejected for hand sanitizers; products treated as disinfectants under Heading 3808.

Isopropyl rubbing alcohol IP and chlorhexidine gluconate with isopropyl alcohol solution were held not to fall under Heading 3004 because they are hand sanitizers used to disinfect skin surfaces, not medicaments for treatment of disease or disease-specific prophylaxis. The classification was guided by the Chapter Notes, HSN explanatory notes, common parlance, and user perception, which supported treatment of the products as disinfectants under Heading 3808. Manufacture under drug licences and references in drug-control communications were not determinative of GST classification. As a result, the products were classified under Heading 3808 and attracted GST at 18%.

---

---

Issues: Whether Isopropyl rubbing alcohol IP and Chlorhexidine Gluconate and Isopropyl Alcohol solution are classifiable under Heading 3004 as medicaments for therapeutic or prophylactic use, or under Heading 3808 as disinfectants, and the consequent GST rate applicable.

Analysis: Heading 3004 covers medicaments put up for therapeutic or prophylactic use in measured doses or retail packings. The products in question were found to be hand sanitizers used to disinfect skin surfaces, and not products intended for treatment of an existing disease or for disease-specific prophylaxis. The fact that the products are manufactured under drugs licences or referred to in drug-control communications did not determine GST classification. The Chapter Notes and HSN explanatory notes showed that goods of Heading 3808 specifically cover disinfectants, while sanitizers of the kind under consideration are not treated as medicaments merely because they are used for hygiene or preventive cleaning. The common parlance and user-perception tests also supported classification as disinfectants rather than medicaments.

Conclusion: The products are not classifiable under Heading 3004 and fall under Heading 3808, attracting GST at 18%.

---