Classification of Goods — 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. Applicant also seeks opinion on whether Hand Sanitizers supplied by them are classifiable as essential commodity and to be exempt from GST.

Applicant is of the opinion that Hand Sanitizers are covered under HSN 30049087 and to be taxed @ 12% under GST.

Held that— This authority is of the opinion that Hand Sanitizers manufactured by the applicant are of the category of Alcobased hand sanitizers and are classifiable under heading 3808 of HSN to which rate of GST applicable is 18%.—Springfields (India) Distilleries, In Re…. [2020] 25 TAXLOK.COM 088 (AAR-Goa)