Case LawKAR ADRG 08/2021
Wipro Enterprises Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- February 26, 2021
- Type:
- Advance Ruling
- Members:
- Ravi Prasad, Mashhood Farooqui
Subject
Hand sanitizers are classifiable under Heading 3808 attracting 18% GST
Classification
Summary
a. What is the appropriate classification of Hand Sanitizer for the purpose of GST? The hand sanitizers are classifiable under Heading 3808 under the Customs Tariff Act. b. What is the applicable rate of GST? The hand sanitizers are liable to tax at…
Judgement
M/s Wipro Enterprises Private Limited, Consumer Care & Lighting Division, SJP1, ‘C’ Block, Sarjapur Road, Doddakkanelli, Bangalore-560035 having GSTIN number 29AAJCA0072C1Z1, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of the KGST Rules in FORM GST ARA-…