Why revenue’s stand on GST rates on hand sanitisers is flawed

Covid-19 times have created their own classification issues from an indirect taxation perspective; the Central Board of Indirect Taxes, Directorate General of Goods & Service Tax Intelligence (DGGSTI) and the Economic Intelligence Bureau (EIB) as well as the ministry of Ayush are all flummoxed by this. Hand sanitisers are now manufactured largely by two types of units: the ones that had conver…