THE AUTHORITY FOR ADVANCE RULINGS
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
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.