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    <title>Goa Authority for Advance Ruling - Springfield (India) Distilleries dated 29.06.2020</title>
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    <description>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.</description>
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