The Government notified the changes in Tariff Item Number of Hand Sanitizer from “3804 94” to “3808 94”.
“In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 05/2021-Central Tax (Rate), dated the 14th June 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 405(E), dated the 14th June 2021, on page 7, in the Table, against Sl. No. 8, in column (2), for “3804 94”, read “3808 94”,” the notification said.
Similar Notifications have been passed under the Integrated Goods and Services Tax Act, 2017 (IGST Act) and Union Territory Goods and Services Tax Act, 2017.
The 44th GST Council, which met under Finance Minister Nirmala Sitharaman through video conferencing, has reduced the GST rates on the specified items being used in Covid-19 relief and management till 30th September 2021.
The GST rate of Hand Sanitizer has been reduced from 18% to 5%.Subscribe Taxscan AdFree to view the Judgment
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