WHAT IS THE APPROPRIATE CLASSIFICATION OF HAND SANITIZER FOR THE PURPOSE OF GST LIABILITIES?
THE AUTHORITY FOR ADVANCE RULINGS
IN KARNATAKA
GOODS AND SERVICES TAX
Case Name: Wipro Enterprises Private Limited
Appeal Number: Advance Ruling No. KAR ADRG 0...
Published: May 5, 2022
(Updated: May 5, 2022)
THE AUTHORITY FOR ADVANCE RULINGS
IN KARNATAKA
GOODS AND SERVICES TAX
Case Name:
Wipro Enterprises Private Limited
Appeal Number: Advance Ruling No.
KAR ADRG 08/2021
Date of Judgement/Order:
26/02/2021
RULING
1. The hand sanitizers are classifiable under Heading 3808 under the Customs Tariff Act.
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2. The hand sanitizers are liable to tax at the rate of 9% under CGST Act and at the rate of 9% under the KGST Act.
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