18 % GST will be levied on all alcohol based hand sanitizers.

The Goa AAR in its recent case of springfield india distilleries held that alcohol based sanitizers manufactured by the company are covered under

HSN code - 3808

and accordingly taxable at at appropriate rate as specified in the respective notification which is

GST rate of 18%.

It also held that merely classifying any goods as essential commodity will not be the criteria for exempting such goods from GST.