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M/S. SPRINGFIELDS (INDIA) DISTILLERIES
(Authority for Advance Ruling, Goa)

Hon'ble Judges:

J.K.MEENA
SARITA S. GADGIL
Pet. Counsel
Aleixo Sequeria
Res. Counsel
Na

Petitioner / Applicant

M/S. SPRINGFIELDS (INDIA) DISTILLERIES
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Goa

Date Jun 29, 2020
Order No.

GOA/GAAR/1 of 2020-21/531

Citation

2020(6) TAXREPLY 2650
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ORDER

PROCEEDING (Under Section 98 of the Goa Goods and Services Tax, Act 2017) 1. The present application has been filed under section 97 of the Goa Goodsand 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 respect of the following question: 1. Hand Sanitizer is covered under following HSN Code & rate: 30049087 - Antihypertensive drugs : Antibacterial formulations not elsewhere specified or included HS Code and Indian Harmonized System Code. Rate of GST is 12%. The Minstry 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 Springfields (India) Distilleries, have their registered office at H.No 2, Raicho Amb....

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