interview2019 
The Authority for Advance Ruling (AAR) affirmed that a Goods and Services Tax (GST) of 18% will be imposed on all Alcohol-based sanitizers.
The AAR in his ruling said that since hand sanitizers are manufactured by the appellant which comes under the alcohol-bases hand sanitizers, so an 18% GST will be applicable.
Also, the ruling came in the case of Springfield India Distilleries which had approached the Goa bench of AAR to seek classification of hand sanitizers supplied by the company and disputed that the product is taxed at 12%.
The authority further stated that although the ministry of consumer affairs has classified hand sanitizers as an essential commodity due to the Covid-19 pandemic and given that the Covid-19 pandemic is ongoing, the GST law has a separate list of exempted goods.
Article Written By Dikhya Mohanty
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