https://www.taxtmi.com/highlights?id=57007 Classification of goods - Hand Sanitizer - The product in question, no doubt is used as an alternative to soap, it can't be said to have a prophylactic use in COVID Infection as the impugned produce is not specific to COVID-19 infection. The same cannot be compared with Polio drops or covaxin, wherein the Polio drops have a prophylactic use in preventing Polio myelitis disease or covaxin helps in preventing COVID -19 infection. In the instant case, the impugned product is not specific to any disease. Hence the goods in question cannot be covered under HSN 3004. - AAR en-us Thu, 04 Mar 2021 13:13:34 +0530 Thu, 04 Mar 2021 13:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57007 Classification of goods - Hand Sanitizer - The product in question, no doubt is used as an alternative to soap, it can't be said to have a prophylactic use in COVID Infection as the impugned produce is not specific to COVID-19 infection. The same cannot be compared with Polio drops or covaxin, wherein the Polio drops have a prophylactic use in preventing Polio myelitis disease or covaxin helps in preventing COVID -19 infection. In the instant case, the impugned product is not specific to any disease. Hence the goods in question cannot be covered under HSN 3004. - AAR Highlights GST Thu, 04 Mar 2021 13:13:34 +0530 https://www.taxtmi.com/highlights?id=57007