https://www.taxtmi.com/caselaws?id=404813 Hand sanitizers were classified as disinfectants under Heading 3808 because their primary function is to sanitize and destroy microorganisms, not to provide therapeutic or prophylactic treatment in the sense required for Headings 3003 or 3004. The reasoning relied on common parlance, the product's dominant use, and the distinction between care and cure, with Chapter 38 covering disinfectants and excluding medicaments. Once classified under Heading 3808, the product fell within the relevant GST rate entry under the notification, making it taxable under the applicable Central and State GST schedules. 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=404813 Hand sanitizers were classified as disinfectants under Heading 3808 because their primary function is to sanitize and destroy microorganisms, not to provide therapeutic or prophylactic treatment in the sense required for Headings 3003 or 3004. The reasoning relied on common parlance, the product's dominant use, and the distinction between care and cure, with Chapter 38 covering disinfectants and excluding medicaments. Once classified under Heading 3808, the product fell within the relevant GST rate entry under the notification, making it taxable under the applicable Central and State GST schedules. Case-Laws GST Fri, 26 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404813