Page 83 - GSTL_20th August 2020_Vol 39_Part 3

2020 ] IN RE : SPRINGFIELDS (INDIA) DISTILLERIES 297
Chapter/ Description of Goods Rate
Heading/ CGST SGST
Sub-heading/
Tariff item
3004 Medicaments (excluding goods of heading 6% 6%
30.02, 30.05 or 30.06) consisting of mixed or
unmixed products for therapeutic or
prophylactic uses, put up in measured dos-
es (including those in the form of transder-
mal administration systems) or in forms or
packings for retail sale, including Ayurvae-
dic, Unani, homoeopathic siddha or Bio-
chemic systems medicaments, put up for
retail sale
3003 Medicaments (excluding goods of heading 6% 6%
30.02, 30.05 or 30.06) consisting of two or
more constituents which have been mixed
together for therapeutic or prophylactic
uses, not put up in measured doses or in
forms or packings for retail sale, including
Ayurvaedic, Unani, Siddha, homoeopathic
or Bio-chemic systems medicaments
3401 30 Organic surface-active products and prepa- 9% 9%
rations for washing the skin, in the form of
liquid or cream and put up for retail sale,
whether or not containing soap; paper,
wadding, felt and nonwovens, impregnat-
ed, coated or covered with soap or deter-
gent
3402 Organic surface-active agents (other than 9% 9%
soap); surface-active preparations, washing
preparations (including auxiliary washing
preparations) and cleaning preparations,
whether or not containing soap, other than
those of heading 3401
3808 Disinfectants and similar products 9% 9%

The applicant has referred to HSN Code 3004 90 87 in this application. Tariff Item
: 3004 refers to medicaments for therapeutic or prophylactic uses. General sani-
tizer is used as an alternative to wash hands (to maintain hygiene) hence general
alcohol-based hand sanitizer without any curative or preventive ingredients may
not be considered as a medicament.
Concerned Officer opines that following factors may be considered for
classifying said product.
 Curative effect of the product (therapeutic use)
 Preventive effect of the product (prophylactic use)
 Period of usage i.e., to be used for limited period or regularly.
 Product contains curative/preventive ingredients.
 Trade parlance, i.e., how it is known in the market.

GST LAW TIMES  20th August 2020  83