Hand sanitizers ‘essential commodity’, but 18% GST applies, rules Goa-AAR

Goa Advance Ruling Authority had ruled that hand sanitizers made by local companies are taxable at 18%. A company Springfield India Distilleries had sought advance ruling on the classification of its product and the applicable Goods and Services Tax (GST) rate. It also asked the authority that whether its product is exempted from GST or not. The AAR had ruled that being an essential commodity is not the criteria to for exempting goods from GST.

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