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

Writer's picture: AMEY SHARMAAMEY SHARMA

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.

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