https://www.taxtmi.com/caselaws?id=404812 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%. en-us Fri, 26 Feb 2021 00:00:00 +0530 Mon, 24 Mar 2025 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404812 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%. Case-Laws GST Fri, 26 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404812