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.
Source Taxscan
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