Wipro Enterprises Private Limited ., In re
Date: June 30, 2021
Court: Appellate Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): D P Nagendra Kumar, M S Srikar
Subject Matter
Hand sanitizers are classifiable under Heading 3808. AAR ruling upheld.
Summary
1. The Appellant has expressed his objection to the lower Authority’s finding that hand sanitizer is an alternative to soap. We clarify that hand sanitizers do not serve as a replacement for through handwashing with soap and water. Instead, the…
1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in parimateria and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding si…