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2020 (7) TMI 304 - AAR - GSTClassification of goods - Hand Sanitizers - whether covered under HSN 30049087 or not - rate of GST - HELD THAT:- Hand Sanitizers manufactured by the applicant are of the category of Alcobased hand sanitizers and are classifiable under heading 3808 of HSN to which rate of GST applicable is 18%. Exemption form GST - HELD THAT:- As far as exempting hand sanitizers as essential commodity since it is classified as such by Ministry of Consumer Affairs, Food and Public Distribution, this Authority is of the view that Exempted goods are covered by Notification no.2 /2017/- Central Tax (Rate) dated 28/06/2017. Merely classifying any goods as essential commodity will not be the criteria for exempting such Goods from GST.
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