{"id":232266,"date":"2020-07-15T11:24:49","date_gmt":"2020-07-15T05:54:49","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=232266"},"modified":"2020-07-15T15:50:34","modified_gmt":"2020-07-15T10:20:34","slug":"goa-aar-alcohol-based-hand-sanitizers-to-be-taxed-18-under-gst-classification-of-goods-as-essential-commodity-cannot-be-a-criteria-for-exemption-from-gst","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/07\/15\/goa-aar-alcohol-based-hand-sanitizers-to-be-taxed-18-under-gst-classification-of-goods-as-essential-commodity-cannot-be-a-criteria-for-exemption-from-gst\/","title":{"rendered":"GOA AAR | Alcohol-based hand sanitizers to be taxed @18 % under GST; Classification of goods as essential commodity cannot be a criteria for exemption from GST"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Goa Advance Authority Ruling: <\/strong>A Division Bench of J.K. Meena and Sarita S. Gadgil (Members), while addressing an application held that,<\/p>\n<blockquote><p>&#8220;mere classification of goods as essential commodity will not bring it under the category of exempted goods from GST.&#8221;<\/p><\/blockquote>\n<p style=\"text-align: justify;\">Applicant is a registered partnership firm manufacturing Hand Sanitizers.<\/p>\n<p style=\"text-align: justify;\">Officer concerned commented that,<\/p>\n<blockquote><p>Hand sanitizers are primarily used for disinfecting\/ sanitizing hands.<\/p><\/blockquote>\n<p style=\"text-align: justify;\">Further he opines that following factors may be considered for classifying the said product:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Curative effect of the product (therapeutic use)<\/li>\n<li>Preventive effect of the product (prophylactic use)<\/li>\n<li>Period of usage i.e., to be used for limited period or regularly,<\/li>\n<li>Product contains curative\/preventive ingredients<\/li>\n<li>Trade parlance, i.e., how it is known in the market.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Applicant in the present application has asked for Advance ruling on the issue as to classification of the Goods namely &#8220;Hand Sanitizer&#8221; and rate of GST to be applied.<\/p>\n<p style=\"text-align: justify;\">Opinion was also sought on whether Hand Sanitizers supplied by them are classifiable as essential commodity and to be exempt from GST.<\/p>\n<p style=\"text-align: justify;\">In Applicant&#8217;s opinion, Hand Sanitizers are covered under HSN 30049087 and to be taxed @ 12% under GST.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #0000ff;\">Decision<\/span><\/h3>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000;\">Hand Sanitizers manufactured by the applicant are of the category of Alcohol based hand sanitizers and are classifiable under heading 3808 of HSN to which rate of GST applicable is 18%.<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Merely classifying any goods as essential commodity will not be the criteria for exempting such Goods from GST.<\/p>\n<p style=\"text-align: justify;\">In view of the above ruling sought by applicant was answered. [Springfields (India) Distilleries, In Re., GOA\/GAAR\/1 of 2020-21, decided on 17-06-2020]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Goa Advance Authority Ruling: A Division Bench of J.K. Meena and Sarita S. Gadgil (Members), while addressing an application held that, &#8220;mere <\/p>\n","protected":false},"author":8808,"featured_media":211659,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[31468,3],"tags":[42526,42524,42525,6241,42523],"class_list":["post-232266","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aar","category-casebriefs","tag-18-gst","tag-disinfectant","tag-essential-commodity","tag-gst","tag-hand-sanitizer"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GOA AAR | Alcohol-based hand sanitizers to be taxed @18 % under GST; Classification of goods as essential commodity cannot be a criteria for exemption from GST | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2020\/07\/15\/goa-aar-alcohol-based-hand-sanitizers-to-be-taxed-18-under-gst-classification-of-goods-as-essential-commodity-cannot-be-a-criteria-for-exemption-from-gst\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GOA AAR | Alcohol-based hand sanitizers to be taxed @18 % under GST; Classification of goods as essential commodity cannot be a criteria for exemption from GST\" \/>\n<meta property=\"og:description\" content=\"Goa Advance Authority Ruling: A Division Bench of J.K. 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Gujarat Authority for Advance Ruling answers","author":"Editor","date":"October 12, 2022","format":false,"excerpt":"Gujarat Authority for Advance Ruling: In an application sought for advance ruling on the question that, what is the Harmonized System of Nomenclature (HSN) and Goods and Services Tax (GST) rate of Kirloskar power sprayer, the two-member bench Milind Kavatkar and Amit Kumar Mishra has ruled that the 8-digit HSN\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":140191,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/07\/04\/with-the-roll-out-of-gst-check-posts-get-abolished-across-22-states-in-india\/","url_meta":{"origin":232266,"position":4},"title":"With the roll-out of GST, check posts get abolished across 22 States in India\u00a0","author":"Saba","date":"July 4, 2017","format":false,"excerpt":"The Goods and Services Tax (GST) was rolled out on 1st\u00a0of July 2017. With the roll-out of the GST, 22 States in India have abolished their check posts. The details are as under - Andhra Pradesh Arunachal Pradesh Bihar Gujarat Karnataka Kerala Madhya Pradesh Maharashtra Sikkim Tamil Nadu West Bengal\u2026","rel":"","context":"In &quot;News&quot;","block_context":{"text":"News","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":364394,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/10\/21\/tamil-nadu-aar-rejects-auto-color-paints-itc-refund-adjustment-request\/","url_meta":{"origin":232266,"position":5},"title":"Read why AAR Tamil Nadu refused to admit Auto Color Paints\u2019 application for refund and Input Tax Credit adjustment over erroneous GST reporting","author":"Editor","date":"October 21, 2025","format":false,"excerpt":"In the present case, Auto Color Paints mistakenly reported purchase invoices as sales in GSTR-1 from 2017\u201418 to 2022\u201423, resulting in a loss of Input Tax Credit amounting to \u20b918.53 lakh. After the supplier refused adjustment, the applicant approached AAR, Tamil Nadu, seeking relief under Section 97 of the CGST\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"Auto Color Paints&#8217; ITC refund","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Auto-Color-Paints8217-ITC-refund.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Auto-Color-Paints8217-ITC-refund.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Auto-Color-Paints8217-ITC-refund.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Auto-Color-Paints8217-ITC-refund.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/232266","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=232266"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/232266\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/211659"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=232266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=232266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=232266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}