TaxTMI 
TaxTMI 
Sir
What is HSN code and GST rate on Hand Sanitizer.
GST rate on Hand sanitizer
30 Mar 2020 
21 Replies 
69841 Views Asked by
Product classification for hand sanitizers determines GST liability; alcohol based sanitizers are classifiable as disinfectants under customs tariff.
Alcohol based hand sanitizers are classified by reference to dominant ingredient, function and end use; where alcohol predominates and the product functions as a disinfectant it is classifiable under the tariff entry for disinfectants. Administrative findings and an AAR have treated such sanitizers as disinfectants, and DGGI enquiries have identified misclassification by some manufacturers and distilleries. Producers are advised to seek advance rulings or authoritative clarification and to document composition, as the burden to justify an alternate classification lies with the taxpayer when challenged. (AI Summary)
Alcohol based hand sanitizers are classified by reference to dominant ingredient, function and end use; where alcohol predominates and the product functions as a disinfectant it is classifiable under the tariff entry for disinfectants. Administrative findings and an AAR have treated such sanitizers as disinfectants, and DGGI enquiries have identified misclassification by some manufacturers and distilleries. Producers are advised to seek advance rulings or authoritative clarification and to document composition, as the burden to justify an alternate classification lies with the taxpayer when challenged. (AI Summary)