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Delhi HC dismisses plea seeking lower GST on sanitisers

Delhi HC dismisses plea seeking lower GST on sanitisers

Delhi High Court has dismissed a petition asking the court to classify mask and sanitisers as essential commodities and reduce GST on alcohol-based sanitisers to either 12% or 5%. Dismissing the plea, the high court said that masks and sanitisers are now easily available and there is no need to control such commodities or to regulate supply.

The court observed that inclusion of commodities in the list of essential commodities under the Essential Commodities Act, 1955 is a complex decision based upon varieties of factors such as availability, price. Moreover, in the opinion of the government, masks and sanitisers are now easily available and there is no need to control such commodities or to regulate supply of these commodities.

On the issue of reducing the GST rate on alcohol-based sanitisers, the court said that rate of tax cannot be challenged in a court of law unless it is abundantly 'confiscatory' in nature. "In the fact of the present case, nothing has been argued out about how the present rate of GST is confiscatory in law

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