Hand sanitizers classified under HSN heading 3808 are taxed at 18% GST, not exempt as essential commodities.

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....Classification of goods - Hand Sanitizers - Hand Sanitizers manufactured by the applicant are of the category of Alcobased hand sanitizers and are classifiable under heading 3808 of HSN to which rate of GST applicable is 18%. - Merely classifying any goods as essential commodity will not be the criteria for exempting such Goods from GST.....