Springfields (India) Distilleries ., In re

Date: June 29, 2020

Court: Authority for Advance Ruling
Bench: Goa
Type: Advance Ruling
Judge(s)/Member(s): J K Meena, Sarita Gadgil
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Subject Matter

Alcohol based hand sanitizers are classifiable under HSN 3808. 18% GST applicable.

Classification

Summary

The applicant has asked for Advance ruling on the issue as to classification of the Goods namely “Hand Sanitizer” and rate of GST to be applied. HELD BY AAR(Goa) Alcobased hand sanitizers are classifiable under heading 3808 of HSN to whic…

1. The present application has been filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter referred to as the SGST Act and CGST Act) by Springfields  (India)  Distilleries,  Raia  Salcete  seeking an Advance Ruling in respect of the following question: 1. Hand Sanitizer is covered under following HSN…

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