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18% GST Applicable For Alcohol Based Hand Sanitisers

New Delhi: 15/7/20: Alcohol-based hand sanitisers will attract 18 per cent Goods and Services Tax (GST), according to a ruling by Authority for Advance Ruling (AAR).

The ruling came in the case of Springfield India Distilleries which had approached the Goa bench of AAR to seek classification of hand sanitisers supplied by the company and its contention was that a 12 per cent GST levy is attracted on the hand sanitiser.

The company also sought to know if sanitisers would be exempt from GST since it is now an essential commodity.

The Goa bench of AAR in its ruling, said since hand sanitisers manufactured by the company are of the category of ‘alcohol-based hand sanitisers’, a 18 per cent GST would be applicable.

The authority further said that although the Ministry of Consumer Affairs has classified hand sanitisers as an essential commodity, the GST law has a separate list of exempted goods.

About Editor in chief

Ashok Palit has completed his graduation from Upendranath College Soro, Balasore and post graduation from Utkal University in Odia Language and literture.. He has also carved out a niche for himself as a scribe of eminence after joining the profession in 1988. He is also an independent media production professional. He brings loads of experience to Advanced Media, Ashok Palit as a cineaste has been active in film criticism for over three decades. As a film society activist, he soared to eminence for his profound commitment to the art film appreciation and aesthetics of cinema. His mode of discourse is often erudite but always lucid and comprehensible marked by a perfect acumen so rare in the field. A film aesthete with an immense fond of critical sensibilities, he wrote about growth and development of odia cinema in New Indian Express, The Times of India, The Hindustan Times, The Asian Age and Screen. He has been working as an Editor for Cine Samaya from 2002-2004.. He had made solid contribution on cinema in many odia Dailies and weekly such as Samaj, Prajatantra, Dharatri, Samaya, Satabadi, and weekly Samaya.

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