https://www.taxtmi.com/forum/issue?id=116174 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. en-us Mon, 30 Mar 2020 15:22:30 +0530 Thu, 23 Jan 2025 15:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116174 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. Discussion-Forum GST Mon, 30 Mar 2020 15:22:30 +0530 https://www.taxtmi.com/forum/issue?id=116174