Page 82 - GSTL_20th August 2020_Vol 39_Part 3

296 GST LAW TIMES [ Vol. 39
The nature of supply made by the applicant is to be treated as a supply
of goods in the course of inter-State trade or commerce and tax is to be
charged accordingly.

_______

2020 (39) G.S.T.L. 296 (A.A.R. - GST - Goa)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST, GOA
Shri J.K. Meena, Member (Central Tax) and Smt. Sarita S. Gadgil,
Member (State Tax)
IN RE : SPRINGFIELDS (INDIA) DISTILLERIES

Advance Ruling No. GOA/GAAR/1/2020-21/531, dated 25-6-2020
Hand Sanitizer - Alcobased hand sanitizers classifiable under HSN
Code 3808 - Taxable @ 18% in terms of Notification No. 1/2017-C.T. (Rate) -
Classifying product as essential commodity by Ministry of Consumer Affairs,
Food and Public Distribution not to be exempted goods in terms of Notifica-
tion No. 2/2017-C.T. (Rate). [paras 7, 8, 9]
Ruling in favour of department
REPRESENTED BY : Shri Aleixo Sequeria, Partner, for the Assessee.
[Order]. - Proceeding : The present application has been filed under Sec-
tion 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and
Services Tax Act, 2017 (hereinafter referred to as the SGST Act and CGST Act) by
Springfields (India) Distilleries, Raia Salcete seeking an Advance Ruling in re-
spect of the following question :
(1) Hand Sanitizer is covered under following HSN Code & rate :
3004 90 87 - Antihypertensive drugs : Antibacterial formulations not
elsewhere specified or included HS Code and Indian Harmonized
System Code. Rate of GST is 12%.
The Ministry of Consumer Affairs, Food and Public Distribution, in a notification
CG-DL-E13032020-218645 has classified Hand Sanitizers under the Essential
Commodities Act, 1955 as an essential commodity and thus exempt from GST.
Brief facts
2. Springfields (India) Distilleries, have their registered office at H. No.
2, Raicho Ambo, Raia Salcete and hold GSTIN 30AAOFS2556B1ZI.
3. The Applicant is a registered partnership firm manufacturing Hand
Sanitizers vide Lisence No. 999, issued by Directorate of Food and Drugs Admin-
istration dated 1-4-2020.
4. Comments from concerned officer were called.
Concerned Officer has offered his comments and are briefed as below :
Hand sanitizers are primarily used for disinfecting/Sanitizing hands.
Following entries are found in Notification No. 1/2017-Central Tax (Rate) related
to hand sanitizers based on the end use of product.

GST LAW TIMES  20th August 2020  82