Case Law Details
Case Name : In re Springfields (India) Distilleries (GST AAR Goa)
Appeal Number : Advance Ruling No. GOA/GAAR/1 of 2020-21/531
Date of Judgement/Order : 29/06/2020
Related Assessment Year :
Courts :
AAR Goa Advance Rulings
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In re Springfields (India) Distilleries (GST AAR Goa)
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%. As far as exempting hand sanitizers as essential commodity since it is classified as such by Ministry of Consumer Affairs, Food and Public Distribution, this Authority is of the view that Exempted goods are covered by Please become a Premium member. If you are already a Premium member, login here to access the full content.
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