For the supply of goods in India, the GST rate is based on the HSN classification of the product. The question is how alcohol based sanitizers must be qualified for VAT.
Many manufacturers and suppliers are classifying alcohol-based hand sanitizers under tariff heading 3004 (subject to 12% GST), while actually it should be under tariff heading 3808 (subject to 18% GST). Misclassification appears to have resulted in substantial evasion of GST.
Source Taxguru
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