A plea was filed in Delhi High Court for declaring masks and sanitisers as essential commodities. It was also sought for to reduce the GST on alcohol based sanitisers to either 5% or 12%. But the court has rejected the plea stating that masks and sanitisers are available easily now. On the issue of sanitisers, the Court has said that GST cannot be reduced unless it becomes abundantly ‘confiscatory’ in nature and in the present case nothing has been contended to show how the present rate of GST is confiscatory in law.
https://www.businesstoday.in/current/economy-politics/delhi-hc-dismisses-plea-seeking-lower-gst-on-sanitisers/story/413300.html