Goa Authority for Advance Ruling 29 June 2020, GOA/GAAR/1 of 2020-21/530 (1. Hand Sanitizer is covered under following HSN Code & rate 30049087 – Antihypertensive drugs : Antibacterial formulations not elsewhere specified or included HS Code and Indian Harmonized System)

PROCEEDING (Under Section 98 of the Goa Goods and Services Act 2017) Tax, 1 . The present application has been filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax; Act 2017 (hereinafter referred to as the SGST Act and CGST Act) by Springfields (India) Distilleries, Raia Salcete seeking an Advance Ruling in respect of the following question: 1 .