Q-1 Whether “Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer” is Classifiable under HSN code 30049087 (medicament) or 38089400.(Disinfectant).
Ans- The Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer” is classifiable under HSN code 38089400.
Q-2 What is rate of tax payable on “Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer” under Central Goods and Services Tax Act, 2017 ; Uttar Pradesh Goods and Service Tax Act, 2017?
Ans- CGST rate on “Topical Antiseptic Solution /Topical Antiseptic ” is 9% as per entry no. 87 of Schedule III of Notification No. 01/2017-CT(Rate) dated 28.06.2017, Similarly ,SGST rate on “Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer” is 9%.
States/UT
Order No. & Date
UP_AAR_66 dated 12.10.2020
Order date
12-10-20
Upload file
Category
97(2)(a)
Year
