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WHAT IS THE APPROPRIATE CLASSIFICATION OF HAND SANITIZER FOR THE PURPOSE OF GST LIABILITIES?

THE AUTHORITY FOR ADVANCE RULINGS IN KARNATAKA GOODS AND SERVICES TAX Case Name: Wipro Enterprises Private Limited  Appeal Number: Advance Ruling No. KAR ADRG 08/2021 Date of Judgement/Order: 26/02/2021 RULING Case-Name-Wipro Enterprises Private Limited 1. The hand sanitizers are classifiable under Heading 3808 under the...

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THE AUTHORITY FOR ADVANCE RULINGS
IN KARNATAKA
GOODS AND SERVICES TAX

Case Name: Wipro Enterprises Private Limited 
Appeal Number: Advance Ruling No. KAR ADRG 08/2021
Date of Judgement/Order: 26/02/2021

RULING

Case-Name-Wipro Enterprises Private Limited

1. The hand sanitizers are classifiable under Heading 3808 under the Customs Tariff Act.

2. The hand sanitizers are liable to tax at the rate of 9% under CGST Act and at the rate of 9% under the KGST Act.

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