What is the classification and rate of Hand Sanitizer under the Karnataka GST Act?

Last updated: 13 July 2021

Court :
Karnataka AAAR

Brief :
At the outset we would like to make it clear that the provisions of CGST, Act 2017, and SGST, Act 2017 are in parametria and have the same provisions in the like matter and differ from each other only o a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions a reference to the CGST Act would also mean a reference to the corresponding similar provisions in the KGST Act.

Citation :
ORDER NO. KAR/AAAR/07/2021

Karnataka Appellate Authority For Advance Ruling
6th Floor, Vanija Therige karyalaya, Kalidasa Road
Gandhinagar Banglore-560009

Constituted under section 99 of the Karnataka Goods and Services Tax act,2017 vide Government of Karnataka Order No FD 47 CSL 2017 Banglore, Dated: 25-04-2018

Before The bench of
Shri D.P.Nagendra Kumar, Member
Shri M.S.Srikar, Member

ORDER NO. KAR/AAAR/07/2021

Date:30-06-2021

PROCEEDINGS

Under Section 101 of the CGST Act,2017 and the KGST Act,2017

1. At the outset we would like to make it clear that the provisions of CGST, Act 2017, and SGST, Act 2017 are in parametria and have the same provisions in the like matter and differ from each other only o a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions a reference to the CGST Act would also mean a reference to the corresponding similar provisions in the KGST Act.

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