GST Capsule Dated 16.07.2020
❖ Clarification on taxability of Alcohol based Hand Sanitizers
(Clarification Dated 15th July 2020)

Since past few days the issue of GST rate on alcohol-based hand sanitizers has been
reported in few sections of media.
Considering the same Government has clarified that the same would be taxable at
18%. Sanitizers are disinfectants like soaps, anti-bacterial liquids, dettol etc. which all
attract duty standard rate of 18% under the GST regime.

❖ Extension of Due Date of GSTR-4 for Composition Dealers
(Notification No 59/2020-Central Tax dated 13th July 2020)
Government has extended the due date of filing GSTR-4(Annual) for FY 2019-20 till
31st day of August 2020 for Composition Dealers.