Press release dated 15.07.2020 classifying alcohol-based hand sanitisers as “disinfectants” quashed

Schulke India Pvt. Ltd. Vs Union of India (Bombay High Court) Bombay High Court held that press release dated 15.07.2020 classifying alcohol-based hand sanitisers as “disinfectants” and not “medicaments” and urging the authority to levy tax at 18% is quashed. Facts- The Petitioner is engaged in trading of hand rubs/sanitisers and antiseptics. The Petitioner claims that hand rubs/sanitisers and antiseptics are used as pharmaceutical aid (solvent) or as antibacterial/antisepsis solutions in the hospitals and have been sold as a “medicament” under the erstwhile excise/VAT regime as we...