TMI Blog2020 (7) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 28/06/2017. Merely classifying any goods as essential commodity will not be the criteria for exempting such Goods from GST. - GOA/GAAR/1 of 2020-21/531 - - - Dated:- 25-6-2020 - SHRI. J.K. MEENA, AND SMT. SARITA S. GADGIL, MEMBER Present for Hearing: Shri Aleixo Sequeria, Partner PROCEEDING (Under Section 98 of the Goa Goods and Services Tax, Act 2017) 1. The present application has been filed under section 97 of the Goa Goodsand Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter referred to as the SGST Act and CGST Act) by Springfields (India) Distilleries, Raia Salcete seeking an Advance Ruling in respect of the following question: 1. Hand Sanitizer is covered under follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale 6% 6% 3003 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments 6% 6% 3401 30 Organic surface-active products and preparations for washing the skin, in the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eixo Sequeira on 17/06/2020. Shri Aleixo Sequeira appeared for hearing on 17/06/2020 and made his submissions on each point raised and as mentioned herein above under brief facts. Submission made by Shri Aleixo Sequeira are taken on record. FINDINGS The applicant Springfields (India) Distilleries is a registered partnership firm manufacturing Hand Sanitizers vide Lisence No. 999, issued by Directorate of Food and Drugs Administration dated 01.04.2020. The applicant has asked for Advance ruling on the issue as to classification of the Goods namely Hand Sanitizer and rate of GST to be applied. Applicant also seeks opinion on whether Hand Sanitizers supplied by them are classifiable as essential commodity and to be exempt from G ..... X X X X Extracts X X X X X X X X Extracts X X X X
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