Case LawGOA/GAAR/1 of 2020-21/531
Springfields (India) Distilleries ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Goa
- Date:
- June 29, 2020
- Type:
- Advance Ruling
- Members:
- J K Meena, Sarita Gadgil
Subject
Alcohol based hand sanitizers are classifiable under HSN 3808. 18% GST applicable.
Classification
Summary
The applicant has asked for Advance ruling on the issue as to classification of the Goods namely “Hand Sanitizer” and rate of GST to be applied. HELD BY AAR(Goa) Alcobased hand sanitizers are classifiable under heading 3808 of HSN to whic…
Judgement
1. The present application has been filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter referred to as the SGST Act and CGST Act) by Springfields (India) Distilleries, Raia Salcete seeking an Advance Ruling in respect of the following question: 1. Hand Sanitizer is covered under following HSN…