HC: Considering representation pending before GST-Council on AUS ingredient-based sanitizer classification, disposes writ

Aug 18,2020

P&H HC disposes writ petition seeking quashing of show cause notices (SCNs) issued for depositing GST at Tariff Rate of 18% on Ayurvedic/ Unani/ Sidha (AUS) ingredient based sanitizer under HS Code 3808-94; Notes Petitioner’s plea that SCN has misclassified sanitizer manufactured by them which is different from alcohol-based sanitizers falling within the 12% GST bracket and ‘comprehensive representation’ in this regard has already been made before GST...

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