Page 84 - GSTL_20th August 2020_Vol 39_Part 3

298 GST LAW TIMES [ Vol. 39
5. Personal Hearing :
Personal Hearing in the matter was extended to the applicant Shri Aleixo
Sequeira on 17-6-2020. Shri Aleixo Sequeira appeared for hearing on 17-6-2020
and made his submissions on each point raised and as mentioned hereinabove
under brief facts. Submission made by Shri Aleixo Sequeira are taken on record.
Findings
6. The applicant Springfields (India) Distilleries is a registered partner-
ship firm manufacturing Hand Sanitizers vide Lisence No. 999, issued by Direc-
torate of Food and Drugs Administration dated 1-4-2020.
7. The applicant has asked for Advance ruling on the issue as to classi-
fication 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.
8. Applicant is of the opinion that Hand Sanitizers are covered under
HSN 3004 90 87 and to be taxed @ 12% under GST.
9. On going through the submissions made by the applicant and
through the provisions of the GST Act, 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%. As far as exempting hand sanitizers as essential commodity
since it is classified as such by Ministry of Consumer Affairs, Food and Public
Distribution, this Authority is of the view that Exempted goods are covered by
Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017. Merely classifying
any goods as essential commodity will not be the criteria for exempting such
Goods from GST.
10. In view of the above facts and provisions the ruling is given as un-
der :
ORDER
11. The ruling so sought by the Applicant is accordingly answered as
under :-
Alcohol Based Hand Sanitizers manufactured by the applicant are cov-
ered by HSN 3808 and are accordingly taxable at appropriate rate as per
schedule entry notified vide Notification No. 1-Central Tax (Rate), dated
28-6-2017.
_______

2020 (39) G.S.T.L. 298 (A.A.R. - GST - A.P.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
ANDHRA PRADESH
S/Shri D. Ramesh, Member (State Tax) and M. Sreekanth,
Member (Central Tax)
IN RE : LEPROSY MISSION TRUST INDIA
AAR No. 14/AP/GST/2020, dated 5-5-2020
Vocational Training Courses - Applicant being a Non-Governmental
Organisation (NGO), Entry No. 64 of Notification No. 12/2017-C.T. (Rate) not
GST LAW TIMES  20th August 2020  84