Alcohol-based hand sanitizer falls under Chapter Heading 3808

In re Wipro Enterprises Pvt Ltd (GST AAAR Karnataka)

As regards the rate of tax on alcohol-based hand sanitizer, the goods falling under Chapter Heading 3808 attract a tax rate of 9% CGST and 9% SGST in terms of entry Sl.No 87 of Schedule III of Notification No. 11/2017 CT (R) dated 28-06-2017. With effect from 14^th June 2021 up to 30^th September 2021, the GST rate on hand sanitizer falling under Chapter Heading 3808.94 has been reduced to 5% GST (i.e 2.5% CGST and 2.5% SGST) vide Notification No 05/2021 CT (R) dated 14^th June 2021.

FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING,KARNATAKA

PROCEEDINGS

(Under Section 101 of the CGST Act, 2017 and the KGST Act, 2017)

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