Alcohol-based hand sanitiser

Alcohol-based hand sanitiser

Subject: Science

Context: The Appellate Authority for Advance Ruling (AAAR) in Karnataka has said that alcohol-based hand sanitiser, is at best, a substance that has disinfectant properties to prevent the spread and transmission of germs/bacteria/viruses, and does not have medicinal properties.

Concept:

• Alcohol-based hand sanitiser, a substance that has disinfectant properties to prevent the spread and transmission of germs/bacteria/viruses, and does not have medicinal properties.
• Alcohol-based hand sanitiser does not have either therapeutic or prophylactic properties
• Prevention of transmission of diseases causing micro-organisms is not the same as preventing the onset or progression of disease said the AAAR.
• The use of alcohol-based hand sanitisers, neither controls the diseases caused by virus/bacteria, nor does it develop preventive characteristics inside the human body to fight diseases.
• It is merely a product recommended for use in hand hygiene practices, Both ‘hand sanitiser’ and ‘soap and water’ are recommended methods in hand hygiene practices, and each method is effective in certain situations

The ruling related to GST must have two qualities for a product to be classified as medicament

• Therapeutic or prophylactic.
• Its curative and preventive value must be substantial
• The product must be manufactured primarily to control or cure a disease, and customers use it primarily for treatment, mitigation, cure or prevention of special diseases or disorder.

It noted that Finance Ministry has notified 5 per cent GST on hand sanitisers for a period between June 14 and September 30. it ruled 18 per cent GST for hand sanitiser such as ‘isopropyl rubbing alcohol IP and chlorhexidine gluconate and isopropyl alcohol solution