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HARYANA AYURVEDIC DRUGS MANUFACTURERS ASSOCICATION vs. CENTRAL GOODS & SERVICE TAX & ORS.
(Punjab and Haryana High Court)

Hon'ble Judges:

JASWANT SINGH
ASHOK KUMAR VERMA

Pet. Counsel

Manik Sethi

Res. Counsel

Sunish Bindlish

Petitioner / Applicant	HARYANA AYURVEDIC DRUGS MANUFACTURERS ASSOCICATION
Respondent	CENTRAL GOODS & SERVICE TAX & ORS.
Court	Punjab and Haryana High Court
State	Punjab
Date	Aug 11, 2020
Order No.	CWP No.11474 of 2020
Citation	2020(8) TAXREPLY 3207
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ORDER
Petitioner- Haryana Ayurvedic Drugs Manufacturers Association has preferred the instant writ petition seeking quashing of show cause notices (one of them being attached as P-12 dated 09.07.2020) 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%. Ld. Counsel for the petitioner has argued that the impugned show cause notices have been wrongly issued by the respondent-authority by misclassifying the same as “alcohol based sanitizer”, whereas the sanitizers being manufactured by them are Ayurvedic/ Unani/ Sidha (AUS) ingredient based sanitizers and thus different from alcohol based sanitizers. It is further argued that the sanitizers 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 this regard has already been made to re....