Page 69 - GSTL_3rd September 2020_Vol 40_Part 1

2020 (40) G.S.T.L. 3 (P & H)

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
Jaswant Singh and Ashok Kumar Verma, JJ.
HARYANA AYURVEDIC DRUGS MANUFACTURERS
ASSOCIATION (HADMA)
Versus
CENTRAL GOODS AND SERVICES TAX
C.W.P. No. 11474 of 2020, decided on 11-8-2020
Sanitizers - AUS ingredients based sanitizers vis-à-vis Alcohol based
sanitizers - Rate of GST - Petitioner pleading that they are manufacturing sani-
tizers using Ayurveda/Unani/Sidha (AUS) ingredients and not alcohol based
sanitizers and hence liable to pay 12% GST instead of 18% as demanded - Fur-
ther that their representation to authorities has not been responded to - As in-
formed by Revenue, said representation of petitioner shall be forwarded to
GST Council for consideration - Petition disposed of accordingly with hope
that a suitable decision is taken by Council at earliest - Article 226 of Constitu-
tion of India. [paras 2, 3, 4, 6]
Petition disposed of
REPRESENTED BY : Shri Manik Sethi, Advocate, for the Petitioner.
Shri Sunish Bindlish, Senior Panel Counsel, for the
Respondent.
[Order per : Jaswant Singh, J.]. - The aforesaid presence is being recorded
through video conferencing since the proceedings are being conducted in virtual
Court : Petitioner-Haryana Ayurvedic Drugs Manufacturers Association has pre-
ferred the instant writ petition seeking quashing of show cause notices (one of
them being attached as P-12, dated 9-7-2020) issued by the Taxation authorities to
the manufacturers of the “AUS ingredients-bases sanitizer” for depositing the GST
at the Tariff Rate of 18% under the HS Coder 3808-94 instead of 12%.
2. Ld. Counsel for the petitioner has argued that the impugned show
cause notices have been wrongly issued by the respondent-authority by misclas-
sifying the same as “alcohol based sanitizer”, whereas the sanitizers being manu-
factured by them are Ayurvedic/Unani/Sidha (AUS) ingredient based sanitizers
and thus different from alcohol based sanitizers. It is further argued that the sani-
tizers manufactured by them come within the 12% GST bracket and not 18% as
levied by the authorities. It is submitted that a comprehensive representation in
GST LAW TIMES  3rd September 2020  85
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