Classification of Hand Sanitizer for GST & Applicable Tax Rate

Wipro Enterprises Private Limited (GST AAR Karnataka)

What is the appropriate classification of Hand Sanitizer for the purpose of GST and What is the applicable rate of GST?

The hand sanitizers are classifiable under Heading 3808 under the Customs Tariff Act and hand sanitizers are liable to tax at the rate of 9% under CGST Act and at the rate of 9% under the KGST Act.

Read AAAR Order:  Please become a Premium member. If you are already a Premium member, login here to access the full content.