Court Invalidates Finance Ministry's Directive on Hand Sanitizer Tax Rate, Ensures Unbiased Product Classification.
Case-Laws
GST
The High Court held that the impugned Press Release by the Ministry of Finance, purporting to direct judicial and quasi-judicial authorities to classify all alcohol-based hand sanitizers as “disinfectants” attracting 18% GST rate, is invalid. The Court ruled that the executive cannot transgress on the functions within the exclusive province of judicial or qua
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