GST rate applicable on job work of Hand sanitiser

[KARAN VERMA]

Sir

What GST rate applicable on job work charges received for production of Hand sanitiser ?

[Rajagopalan Ranganathan]

Sir,

In my opinion hand sanitizers are classifiable under heading 3402 attracting CGST @6% and SGST or UTGST @ 6% vide Sl. No. 61A of Notification No.01/2017-C.T. (Rate) dated 28.06.2017 as amended.

[KASTURI SETHI]

Job-work is a taxable service. It falls under Chapter/Heading No. 9988 and attract GST@12% at serial no.26 (id) of Notification No.11/17-CT(R) dated 28.6.17 as amended up to 30.9.2019

[Mahadev R]

https://hiregange.com/a/tariff-classification-of-hand-sanitizer

There is one detailed article

AI Summary

GST on job work for hand sanitiser: classification as supply or service determines applicable tax treatment and rate.
Hand sanitiser is classifiable under heading 3402, attracting CGST and SGST/UTGST as per the applicable notification; alternatively, job work is a taxable service under Chapter/Heading 9988, with job work services specified in the notification and subject to GST.