https://www.taxtmi.com/article/detailed?id=13120 The Ministry's Press Release classifying alcohol based hand sanitisers as disinfectants subject to 18% GST was quashed as an improper executive attempt to determine legal classification. The Court held that classification and rate determination are interpretative functions for judicial and quasi judicial authorities, which must decide independently; the Show Cause Notice was not quashed because it could have been issued independently, but authorities must now determine classification and tax rate free from executive influence. en-us Mon, 18 Nov 2024 15:20:29 +0530 Mon, 18 Nov 2024 15:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13120 The Ministry's Press Release classifying alcohol based hand sanitisers as disinfectants subject to 18% GST was quashed as an improper executive attempt to determine legal classification. The Court held that classification and rate determination are interpretative functions for judicial and quasi judicial authorities, which must decide independently; the Show Cause Notice was not quashed because it could have been issued independently, but authorities must now determine classification and tax rate free from executive influence. Articles Goods and Services Tax - GST Mon, 18 Nov 2024 15:20:29 +0530 https://www.taxtmi.com/article/detailed?id=13120