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Alcohol-based hand sanitisers to attract 18 per cent GST
Alcohol-based hand sanitisers to attract 18 per cent GST
Bangalore Mirror Bureau / Updated: Jul 8, 2021, 06:00 IST
AAAR) has ruled that 18 per cent
GST is payable on alcohol-based hand sanitisers as it has properties of disinfectant and cannot be classified as a “medicament”.
The appellate authority verdict came while dismissing a plea by
Ce-Chem Pharmaceuticals.
The AAAR observed that isopropyl rubbing alcohol
IP and chlorhexidine gluconate & isopropyl alcohol solution merit classification under ‘Chapter Heading 3808’ and attract 18 per cent GST.
The appellant submitted the alcohol-based hand sanitisers are classifiable under ‘Heading 3004’ and it is the intention of the
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