https://www.taxtmi.com/highlights?id=83043 The High Court held that the impugned Press Release by the Ministry of Finance, purporting to direct judicial and quasi-judicial authorities to classify all alcohol-based hand sanitizers as "disinfectants" attracting 18% GST rate, is invalid. The Court ruled that the executive cannot transgress on the functions within the exclusive province of judicial or quasi-judicial authorities. The issue of product classification falls within the domain of judicial and quasi-judicial bodies created under the Act, who must exercise their powers independently without executive interference. The Press Release virtually expressed a firm view on classifying hand sanitizers as "disinfectants" rather than "medicaments," urging authorities to levy 18% tax, the..... en-us Tue, 12 Nov 2024 08:52:50 +0530 Tue, 12 Nov 2024 08:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=83043 The High Court held that the impugned Press Release by the Ministry of Finance, purporting to direct judicial and quasi-judicial authorities to classify all alcohol-based hand sanitizers as "disinfectants" attracting 18% GST rate, is invalid. The Court ruled that the executive cannot transgress on the functions within the exclusive province of judicial or quasi-judicial authorities. The issue of product classification falls within the domain of judicial and quasi-judicial bodies created under the Act, who must exercise their powers independently without executive interference. The Press Release virtually expressed a firm view on classifying hand sanitizers as "disinfectants" rather than "medicaments," urging authorities to levy 18% tax, the..... Highlights GST Tue, 12 Nov 2024 08:52:50 +0530 https://www.taxtmi.com/highlights?id=83043