‘Alcohol-based hand sanitiser to draw 18% GST’
March 05, 2021
Reducing GST on sanitisers will create an inverted duty structure, the Finance Ministr y had said - NISSAR AHMAD
Reducing GST on sanitisers will create an inverted duty structure, the Finance Ministr y had said - NISSAR AHMAD×
Karnataka Authority for Advance Ruling (AAR) says it is not a medicament
Authority for Advance Ruling (AAR) in Karnataka has said that alcohol based hand sanitizer is not medicaments. Accordingly, it is liable to be taxed at 18 per cent.
In its recent ruling on an application by Bengaluru-based Wipro Enterprises, the AAR has said that: “Alcohol-based hand sanitisers, as the name itself suggests, are to sanitise the hands and disinfect them and hence cannot be covered under Medicaments.” Hence, it ruled that rate of CGST and SGST would be 9 per cent each.