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Classification of Ayurvedic/ Unani/ Sidha (AUS) ingredient based sanitizers different from alcohol based sanitizers

Classification and rate of Tax on AUS ingredients bases Sanitizer– The petitioner Haryana Ayurvedic Drugs Manufacturers Association prayed for quashing of show cause notices issued by the respondent for depositing the GST @ 18% under the HS Coder 3808 94 instead of 12%, on the product AUS ingredients bases sanitizer. The petitioner submitted that the SCNs have been wrongly issued by the respondent by misclassifying the same as “alcohol based sanitizer”, whereas the sanitizers being manufactured by them are Ayurvedic/ Unani/ Sidha (AUS) ingredient based sanitizers and thus different from alcohol based sanitizers. It is submitted that a comprehensive representation has been made to respondents; however no action on said representation has been taken till date. The respondent submitted that the representation dated 27.07.2020 shall be forwarded to the GST Council for appropriate consideration.
Held that:- The Hon’ble High Court disposed petition accordingly, hoping that the same shall be taken up for consideration by the Council at the earliest.—Haryana Ayurvedic Drugs Manufacturers Assocication (HADMA) Vs. Central Goods & Service Tax & Ors [2020] 27 TAXLOK.COM 015 (P&H)