AAR: 'Hand-Sanitizers' taxable at 18%, denies exemption as 'essential commodity' under GST

Goa AAR classifies Hand Sanitizers under Heading 3808, taxable at 18% as per Notification No. 1/2017 dated June 30, 2017; Rejects Applicant’s submission that Hand Sanitizers are covered under HSN 30049087, taxable at 12%; As far as extending exemption to hand santizers as essential commodity since it is classified as such by Ministry of Consumer Affairs, Food and Public Distribution, views that Exempted goods are covered by Notification No. 2/2017-Central Tax (Rate) dated J...