The Topical Antiseptic Solution/Topical Antiseptic Hand Sanitiser” is classifiable under HSN code 3808 9400 and taxable @18%GST.
Classification of goods— In the instant case, the applicant has sought advance ruling on following questions-
(1) Whether 'Topical Antiseptic Solution/Topical Antiseptic Hand Sanitiser” is classifiable under HSN code 3004 90 87 (medicament) or 3808 94 00 (disinfectant).
(2) What is rate of tax payable on 'Topical Antiseptic Solution/Topical Antiseptic Hand Sanitiser” under Central Goods and Services Tax Act, 2017; Uttar Pradesh Goods and Service Tax Act, 2017 ?
This authority has find that that even sanitizers are manufactured based on formulations Ethanol 70% (v/v) or Isopropyl alcohol 75% (v/v), Chlorhexidine Gluconate Solutuion Ip 2.5% v/v and Sanitizers can aid in the prevention of the human ailment in the form of COVID-19 disease; it does not qualify as medicaments because for the goods in question to be treated as “medicament”, it should cure or prevent a specific ailment. Goods which are meant for general hygiene or well-being of a person which may incidentally lead to the prevention of a host of illnesses or ailments cannot be considered as a medicament. It is for this reason that goods like soaps, ordinary shampoos, etc. are not treated as medicaments. The World Customs Organization has also classified the Hand Sanitizer under HSN 3808.94.
Held that— The Topical Antiseptic Solution/Topical Antiseptic Hand Sanitiser” is classifiable under HSN code 3808 9400.
CGST rate on 'Topical Antiseptic Solution/Topical Antiseptic Hand Sanitiser is 9% as per entry no. 87 of Schedule III of Notification No. 01/2017-CT(Rate) dated 28.06.2017. Similarly, SGST rate on 'Topical Antiseptic Solution/Topical Antiseptic Hand Sanitiser is 18%.
The Topical Antiseptic Solution/Topical Antiseptic Hand Sanitiser” is classifiable under HSN code 3808 9400 and taxable @18%GST.
Classification of goods— In the instant case, the applicant has sought advance ruling on following questions-
(1) Whether 'Topical Antiseptic Solution/Topical Antiseptic Hand Sanitiser” is classifiable under HSN code 3004 90 87 (medicament) or 3808 94 00 (disinfectant).
(2) What is rate of tax payable on 'Topical Antiseptic Solution/Topical Antiseptic Hand Sanitiser” under Central Goods and Services Tax Act, 2017; Uttar Pradesh Goods and Service Tax Act, 2017 ?
This authority has find that that even sanitizers are manufactured based on formulations Ethanol 70% (v/v) or Isopropyl alcohol 75% (v/v), Chlorhexidine Gluconate Solutuion Ip 2.5% v/v and Sanitizers can aid in the prevention of the human ailment in the form of COVID-19 disease; it does not qualify as medicaments because for the goods in question to be treated as “medicament”, it should cure or prevent a specific ailment. Goods which are meant for general hygiene or well-being of a person which may incidentally lead to the prevention of a host of illnesses or ailments cannot be considered as a medicament. It is for this reason that goods like soaps, ordinary shampoos, etc. are not treated as medicaments. The World Customs Organization has also classified the Hand Sanitizer under HSN 3808.94.
Held that— The Topical Antiseptic Solution/Topical Antiseptic Hand Sanitiser” is classifiable under HSN code 3808 9400.
CGST rate on 'Topical Antiseptic Solution/Topical Antiseptic Hand Sanitiser is 9% as per entry no. 87 of Schedule III of Notification No. 01/2017-CT(Rate) dated 28.06.2017. Similarly, SGST rate on 'Topical Antiseptic Solution/Topical Antiseptic Hand Sanitiser is 18%.