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Alcohol-based hand sanitizer falls under Chapter Heading 3808
Case Law Details
- Case Name
- In re Wipro Enterprises Pvt Ltd (GST AAAR Karnataka)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Karnataka, Advance Rulings
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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 14th June 2021 up to 30th 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 14th June 2021.
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF...
